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 Delhi High Court has declined to entertain a writ petition challenging the rejection of an application for cancellation of GST registration, holding that th…
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
The Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
Showing 351–360 of 480 articles
