Rectification under section 161 of GST Act is only permissible for errors apparent on face of record. In cases where show cause notices go uncontested, rectification cannot be sought to correct factual mistakes in the final order.
Orissa High Court rules pre-deposit under OVAT Act for first appeal can’t be used against second appeal. Detailed analysis and judgment in Swastik Agency case.
Explore the Allahabad High Court judgment on Lalitha Subramanian’s tax dispute. Analysis of the notice served and the court’s decision. Get insights into the case outcome.
Read the Delhi High Court’s order directing the Income Tax Department to grant Priyanka Saraswat Dev access to documents for her case. The court emphasizes the importance of providing adequate opportunity for addressing the income tax demand.
CESTAT Ahmedabad rules in favor of General Motors, allowing CENVAT credit on various services. The decision clarifies eligibility under CENVAT Credit Rules.
Read the CESTAT Chennai order allowing provisional release of seized polyester coated fabric. Analysis of the case against Commissioner of Customs. Full details.
In this analysis of Tehsildar Koil Vs Commissioner of Central Excise, CESTAT Allahabad rules on time-barred appeals, emphasizing the 30-day limit for filing
Rey Cabcon India Limited case clarifies Authority for Advance Ruling (AAR) limits; AAR can’t guide on GSTR-1 mistakes. Get insights on GST dispute settlement.
In the case of DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd., a Subway franchisee. CCI concludes the franchisee denied tax reduction benefits to customers.
Explore the government’s plan to establish GST Appellate Tribunal Benches nationwide, the eligibility criteria for members, and the surge in pending appeals over Central GST.
