With GSTAT operational, mismatches are no longer automatically treated as fraud. Strong documentation and intent-based defense now determine litigation outcomes.
Export refunds often get delayed due to GSTN-ICEGATE data mismatches. This guide explains error codes and corrective steps to unlock your IGST refund.
The Tribunal held that reopening based solely on investigation wing information without independent application of mind is invalid. Mechanical reasons cannot justify reassessment under Section 147.
A practical guide to ensuring Bill of Entry data flows correctly from ICEGATE to GSTR-2B. Proper verification prevents ITC blockage and compliance disputes.
The Bill of Entry is the key document for paying IGST on imports and claiming Input Tax Credit. Proper GSTIN reporting and data matching are essential to avoid credit denial.
Under GST, the burden of proof falls on the recipient mainly when they claim input tax credit (ITC); this is codified in section 155 and refined by recent court rulings that also protect bona fide buyers from impossible burdens. 1. Statutory basis – when does burden fall on the recipient? Section 155 – specific rule […]
The Tribunal found that the investors had substantial net worth far exceeding their investments. With PAN, ITRs, bank statements, and audited financials on record, the share capital could not be treated as unexplained.
The Delhi High Court held that prolonged pendency of bail applications causes trauma and violates the fundamental rights of accused persons. Granting bail in a murder case, the Court stressed that bail pleas must be decided promptly, whether allowed or dis-missed.
CAAR Mumbai ruled that internally and externally threaded elbows, bends, tees, sleeves and crosses must be classified under specific tariff headings based on material composition. The Authority held that specific entries prevail over general or residuary classifications under the Customs Tariff Act.
The Tribunal confirmed that once identity, source, and movement of funds are established through records, treating the investment as unexplained is unjustified. Revenues appeal was dismissed.
