Legal Blog & News

Rulings explained, with a link to every judgment discussed.

480 articles

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GSTAT · Ernakulam

No Section 129 Penalty Without Specified Contravention or on Job-Work Goods

The GST Appellate Tribunal's Ernakulam Bench set aside tax and penalty on steel unloaded at a job worker's premises, finding the notice cited no provision breac…

Nov 2, 20262 min read

GSTAT · New Delhi

Refund Limitation Runs Afresh From 1 Mar 2022 for COVID‑Window Payments: GSTAT New Delhi

The GST Appellate Tribunal's New Delhi Bench dismissed the Department's appeal, holding a refund claim filed on 29 Feb 2024 within time because the entire two-y…

Nov 2, 20262 min read

High Court · Delhi

Retrospective Cancellation of Registration Does Not Bar Section 65 Audit: Delhi High Court

The Delhi High Court upheld an ADT‑01 audit notice for July 2017 to March 2021 though registration was later cancelled from 31 Dec 2019, and also refused relief…

Oct 31, 20262 min read

GSTAT · Chandigarh

Appellate Authority Must Decide Each Appeal Under Section 107(11), Not Dismiss for Multiplicity

The GST Appellate Tribunal, Chandigarh sent a cooperative society's case back to the first appellate authority, which had decided neither its appeal on the dema…

Oct 31, 20262 min read

GSTAT · Chandigarh

ITC Reversal Under Section 17(2) Limited to Common Credit

The GST Appellate Tribunal, Chandigarh remanded a demand on a cooperative society trading in exempt cattle feed, observing that reversal is needed only for comm…

Oct 31, 20262 min read

GSTAT · Chandigarh

No GST Demand Merely on E‑Way Bill Values Without Evidence of Supply: GSTAT Chandigarh

The GST Appellate Tribunal, Chandigarh set aside a ₹36,93,185 demand on a job worker based on DGARM e-way bill data, finding the bills covered principals' goods…

Oct 31, 20262 min read

GSTAT · Prayagraj

GSTR‑1 Errors Can Be Rectified in a Later Month of the Same Year: GSTAT Prayagraj

The GST Appellate Tribunal, Prayagraj quashed a ₹1,41,495.94 demand built on a GSTR‑1 versus GSTR‑3B mismatch, holding that Section 39(9) allowed a trader to co…

Oct 31, 20262 min read

GSTAT · Bengaluru

Section 70 Admissions Need No Corroboration

The GST Appellate Tribunal, Bengaluru restored penalties of ₹4,28,42,308 each under Sections 122(1)(vii) and 122(1)(x) on an arecanut trader, holding that Circu…

Oct 31, 20262 min read

GSTAT · Bengaluru

Section 76 Covers Registered Persons Who Collect Tax but Don’t Deposit It: GSTAT Bengaluru

The GST Appellate Tribunal, Bengaluru restored a ₹1,19,04,300 demand and equal penalty under Section 76 against a company that declared tax in GSTR‑1 and collec…

Oct 31, 20262 min read

High Court · Uttarakhand

Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court

The Uttarakhand High Court disposed of Kotdwar Steel's writ petitions against a negative block on its electronic credit ledger, recording that a Rule 86A restri…

Oct 31, 20262 min read

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