Eight appeals filed by MRF Limited before different State Benches of GSTAT transferred to the Principal Bench… • Confiscation order passed on the same day as the show cause notice • "Communication" under Section 107(1) means actual communication to the person aggrieved • Retrospective cancellation of a supplier's registration does not by itself render inadmissible the input tax… • Cash cannot be seized under Section 67(2) of the CGST Act • Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending
Legal Blog & News
Rulings explained, with a link to every judgment discussed.
274 articles
Section 6(2)(b) Bar Requires Factual Enquiry Into Whether Proceedings Are on the Same Subject Matter
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
MEIS Duty Credit Scrip ITC Reversal: GSTAT Kolkata Rules Notification 14/2022 Amendment to Rule 43 Is Not Retrospective
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
Showing 231–240 of 274 articles