Legal Blog & News

Rulings explained, with a link to every judgment discussed.

480 articles

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High Court · Allahabad

Registration Cannot Be Cancelled to Recover ITC

The Allahabad High Court directed revocation of a regularly filing trader's cancelled GST registration, holding that an input tax credit dispute must be pursued…

Nov 2, 20261 min read

High Court · Madras

Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window

The Madras High Court revoked a cancellation for non-filing of returns, accepting financial difficulty as genuine, but barred use of existing ITC for arrears un…

Nov 2, 20262 min read

High Court · Madras

Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals

In two cases, the Madras and Allahabad High Courts set aside appellate orders rejecting GST appeals for delay, one filed within the condonable month and one dis…

Nov 2, 20262 min read

GSTAT · Thiruvananthapuram

Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal

In two appeals, the GST Appellate Tribunal's Thiruvananthapuram Bench remanded GSTR‑2A mismatch demands for 2017-18 to the first appellate authority to reconsid…

Nov 2, 20262 min read

GSTAT · Thiruvananthapuram

Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment

The GST Appellate Tribunal's Thiruvananthapuram Bench set aside a cess demand on a cigarette seller, finding the GSTR‑1 figure matched no declared value while t…

Nov 2, 20262 min read

GSTAT · Thiruvananthapuram

VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1

The GST Appellate Tribunal's Thiruvananthapuram Bench partly allowed a scrap dealer's appeal, granting Kerala VAT credit on a pre-GST truck purchase despite no…

Nov 2, 20262 min read

GSTAT · Thiruvananthapuram

Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death

The GST Appellate Tribunal's Thiruvananthapuram Bench quashed an ITC demand against a deceased pharmaceuticals dealer, finding no notice to the legal heir or in…

Nov 2, 20262 min read

GSTAT · Bengaluru

Written Reply Cannot Replace Personal Hearing

The GST Appellate Tribunal's Bengaluru Bench set aside an excess-ITC demand for 2018-19, holding the Section 75(4) hearing mandatory and remanding for verificat…

Nov 2, 20262 min read

GSTAT · Thiruvananthapuram

Rubber Latex From Agriculturist Needs No E-Way Bill

The GST Appellate Tribunal's Thiruvananthapuram Bench set aside a detention penalty, holding that Kerala's Notification No. 3/2018-State Tax covered latex moved…

Nov 2, 20262 min read

GSTAT · Lucknow

Section 129 Penalty Confined to Undocumented Excess Goods, Not Whole Consignment

The GST Appellate Tribunal's Lucknow Bench dismissed a departmental appeal, holding that 32 excess plywood pieces did not justify penalising 418 pieces covered…

Nov 2, 20262 min read

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