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Penalty reduced as non-generation of Part-B of e-way bill for job work movement was treated as clerical lapse and not tax evasion
Case Laws

Penalty reduced as non-generation of Part-B of e-way bill for job work movement was treated as clerical lapse and not tax evasion

Kirti Gupta -
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GST registration cancellation set aside with liberty to restore upon filing pending returns and clearing dues as per Rule 22(4) of CGST Rules
Case Laws

GST registration cancellation set aside with liberty to restore upon filing pending returns and clearing dues as per Rule 22(4) of CGST Rules

Kirti Gupta -
0
Secondary and Post-Sale Discounts under GST: Clarifications and Judicial Contours
Articles

Secondary and Post-Sale Discounts under GST: Clarifications and Judicial Contours

Kirti Gupta -
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Section 16(4) of CGST Act upheld as constitutionally valid; ITC held to be a concession subject to statutory timelines and not a vested right
Case Laws

Section 16(4) of CGST Act upheld as constitutionally valid; ITC held to be a concession subject to statutory timelines and not a vested right

Kirti Gupta -
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GST cancellation order set aside with liberty for restoration on payment of outstanding dues within prescribed time
Case Laws

GST cancellation order set aside with liberty for restoration on payment of outstanding dues within prescribed time

Kirti Gupta -
0
Two show cause notices for same tax period upheld as valid since issues were distinct, but court permitted consolidation before single authority.
Case Laws

Two show cause notices for same tax period upheld as valid since issues were distinct, but court permitted consolidation before single authority.

Kirti Gupta -
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GST confiscation proceedings under Section 130 quashed as excess stock can only be assessed under Section 73 or 74
Case Laws

GST confiscation proceedings under Section 130 quashed as excess stock can only be assessed under Section 73 or 74

Kirti Gupta -
0
GST appeal rejection quashed as pre-deposit subsequently complied with, directing fresh adjudication
Case Laws

GST appeal rejection quashed as pre-deposit subsequently complied with, directing fresh adjudication

Kirti Gupta -
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GST demand order quashed as absence of personal hearing was held to be violation of natural justice under Section 73 proceedings
Case Laws

GST demand order quashed as absence of personal hearing was held to be violation of natural justice under Section 73 proceedings

Kirti Gupta -
0
Non-Compliance with Natural Justice: GST Demand Order Set Aside
Case Laws

Non-Compliance with Natural Justice: GST Demand Order Set Aside

Kirti Gupta -
0
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