GSTAT quashed a ₹1,57,516 penalty after an E-Way Bill expired during transit, finding no independent evidence of deliberate expiry or tax evasion.
NCLT Ahmedabad refused eviction of JCR Fashion Retail, holding that pre-CIRP licence expiry alone cannot justify possession ...
Allahabad HC held that GST invoices without a direct nexus to seized gold cannot discharge the burden of proof under Section ...
Allahabad HC held that fake invoices from non-existent firms or bogus subcontractors provide foundational facts for notice ...
The Raipur GSTAT held that refund of accumulated ITC can be treated as an “erroneous refund” under Section 73, with interest payable.
Lucknow GSTAT Holds Delayed E-Invoice Alone Cannot Justify S.129 Penalty Without Evidence of Transactional Defect or Tax Evasion.
The Goods and Services Tax Network (GSTN) has introduced the 'Multi-state Registration' facility in the GST portal.
GSTAT held that depositing funds in the Electronic Cash Ledger does not amount to GST payment; interest under Section 50 ...
The Allahabad High Court held that GST proceedings under Section 74A can be initiated without prior scrutiny under Section 61 ...
Delhi HC holds GST proceedings can be initiated against a legal representative after taxpayer’s death under Section 93, ...
The government reduced import duties on major edible oils to moderate domestic prices and ease inflationary pressures amid ...
Maharashtra GST mandates ₹500 stamp duty on authorisation letters for CAs, CMAs, GSTPs, relatives and employees appearing as authorised representatives.