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 Calcutta High Court has directed a post-decisional hearing on the blocking of Rs. 4,43,53,116 in the petitioner's Electronic Credit Ledger under Rule 86A, f…
The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petit…
The Madhya Pradesh High Court has granted regular bail to the applicant in custody since 01.07.2025 in connection with a bogus firm and fake ITC racket causing…
The Delhi High Court has held that ITC blocked under Rule 86A of the CGST Rules cannot be appropriated towards the mandatory pre-deposit under Section 107(6) of…
Showing 401–410 of 480 articles
