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
Rulings explained, with a link to every judgment discussed.
480 articles
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has delivered two significant decisions on the same day setting aside Section 74 penalties, appl…
The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the…
The Karnataka High Court has issued a writ of mandamus directing the State respondents to determine and reimburse the differential GST amount payable to a civil…
The Calcutta High Court has held that a service which was rendered and completed in the year 2015 — well before the GST regime came into force on 01.07.2017 — c…
The Calcutta High Court has held that the six-month time limit prescribed by the executive circular/notification (dated 08.04.2024 read with 15.10.2024) for fil…
The Madras High Court has held that the time limit prescribed under Rule 164(6) of the CGST Rules for lodging an application for waiver under Section 128A (the…
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