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
Section 6(2)(b) Bar Requires Factual Enquiry Into Whether Proceedings Are on the Same Subject Matter
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
MEIS Duty Credit Scrip ITC Reversal: GSTAT Kolkata Rules Notification 14/2022 Amendment to Rule 43 Is Not Retrospective
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
Telangana Cinema Theatres Cannot Use HC "Proposed Fares" Permission to Escape Profiteering Obligation
The GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
Showing 441–450 of 480 articles