Legal Blog & News

Rulings explained, with a link to every judgment discussed.

480 articles

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GSTAT · Lucknow

Driver’s Statement and Technical Mismatches Cannot Sustain Section 129 Penalty

Two GST Tribunal benches rejected transit penalties where documents matched the goods, and the Allahabad High Court remanded a penalty appeal that relied on a d…

Oct 29, 20262 min read

GSTAT · Chandigarh

Export Invoice Issued in Refund Period Counts Even if Goods Shipped Later

GSTAT Chandigarh dismissed the Department's appeal and held that turnover of zero-rated supply under Rule 89(4) is measured by invoices raised in the period, no…

Oct 29, 20262 min read

GSTAT · Chandigarh

Multi-Year SCN Valid; Section 74 Fails Where Returns Disclosed the Credit

GSTAT Chandigarh upheld a combined notice covering several years and the Section 74 demand on undeclared rent seen in Form 26AS, but set aside extended-period d…

Oct 29, 20262 min read

GSTAT · Chandigarh

Full Capital Goods Credit Never Taken Under CENVAT Can Pass Through TRAN‑1

GSTAT Chandigarh allowed transition of ₹2,13,593 credit on capital goods received before GST, rejecting the view that only the second 50% instalment could be ca…

Oct 29, 20262 min read

GSTAT · Chandigarh

Merchant-Export 0.1% Rate Needs Direct Movement to Port

GSTAT Chandigarh denied the concessional rate on HDPE drums sent to distilleries before export, but held the extended period unavailable where the supplier had…

Oct 29, 20262 min read

GSTAT · Hyderabad

Inverted Duty Refund for Pre-Restriction Period Allowed Despite Later Filing

GSTAT Hyderabad set aside rejection of a ₹61.48 lakh edible-oil refund for May 2020 to March 2021, following High Courts that struck down Circular 181's filing-…

Oct 29, 20262 min read

GSTAT · Lucknow

ITC Denied Where RTO Reports Show Goods Never Moved From Bogus Suppliers: GSTAT Lucknow

GSTAT Lucknow upheld denial of ₹7.69 lakh credit where vehicles in the e-way bills were untraceable or unfit, but set aside penalties under Section 122 and rema…

Oct 29, 20262 min read

GSTAT · Cuttack

Supplier’s Retrospective Cancellation Alone Cannot Justify ITC Denial or Section 74

GSTAT Cuttack quashed a ₹8.95 lakh credit denial resting only on an enforcement report about a non-existent supplier, and directed fresh determination treating…

Oct 29, 20262 min read

High Court · Bombay

No Pre-Deposit for Interest-Only Appeal

The Bombay High Court quashed bank attachment notices for ₹22.12 crore of interest, holding that once tax is fully paid, an appeal against interest alone needs…

Oct 29, 20262 min read

High Court · Delhi

SCN Uploaded After Section 73(2) Deadline Is Time-Barred Despite Portal Glitch

The Delhi High Court quashed a 2019-20 demand because the notice reached the dealer only on 8 Aug 2024, holding that an internally generated notice never integr…

Oct 29, 20262 min read

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