Cancelled Registration Restored Though Portal Barred Returns Over Three Years Old • Transit State Cannot Levy Section 129 Penalty on Inter-State Consignment: GSTAT Agra • Driver’s Uncorroborated Statement on Loading Point Cannot Sustain Section 129 Penalty • Deemed-Export Refund Limitation Runs Supply-Wise, Not From Period Entered in Form • Section 128A Waiver Cannot Be Denied Ignoring DRC‑03A Adjustment Accepted on Portal • Arrest Illegal as Inspector, Not Commissioner, Recorded Reasons to Believe • Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court
Legal Blog & News
Rulings explained, with a link to every judgment discussed.
480 articles
Pre-Deposit Under Substituted Section 107(6) Proviso Not Applicable to Penalty-Only Order Arising From SCN…
The Delhi High Court has held that where the show cause notice was issued prior to 01.10.2025 and the impugned order imposes penalty only without any demand of…
GSTAT Exercises Discretion Under Section 112(2) to Refuse Admission of Appeal Where Penalty Does Not Exceed Rs. 50,000
The GSTAT Chandigarh Bench has refused to admit an appeal filed by the Managing Director of M/s Weikfield Foods Pvt. Ltd. against a penalty of Rs. 50,000 (Rs. 2…
Centage Charges Paid to SPV for KIIFB-Funded Infrastructure Projects Taxable at 18% GST Under SAC 998339, Not Exempt Under Entry 3
The Kerala Authority for Advance Ruling has held that centage charges received by the Kerala Road Fund Board (KRFB), acting as a Special Purpose Vehicle for imp…
Rent Paid for Hired Godowns Used Exclusively for Exempt Agricultural Warehousing Is Still Taxable at 18% GST
The Gujarat Authority for Advance Ruling has held that GST at 18% is applicable on rent paid by a State warehousing corporation for godowns hired from registere…
Advance Ruling Application Rejected as Not Maintainable Where Same Question Already Pending and Decided in…
The Rajasthan Authority for Advance Ruling has rejected an application by a goods transport agency as not maintainable under the first proviso to Section 98(2)…
Showing 281–290 of 480 articles