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
CBIC Circular 135/2020 Applies Only to Rate-Reduction Scenarios, Not to Genuine Inverted Duty Structures
The Goods and Services Tax Appellate Tribunal, Kolkata Bench — in what is among the earliest substantive orders passed by the newly constituted Tribunal — has d…
Temple Boards Beware: Auctioning Rights to Collect Offerings, Manage Toilets and Perform Rituals Attracts GST
The Kerala Authority for Advance Ruling has delivered a comprehensive 9-question ruling that will reverberate across every devaswom board, temple trust and reli…
Registration Cancellation Based on 'Fake Enterprise List' Without Physical Verification Is Without Jurisdiction
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
Indemnity Clauses Cannot Shield Criminal Prosecution for Bogus ITC Through Fictitious Firms
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
Showing 371–380 of 480 articles