Posted inBlog
GSTAT Agra Rules GST Confiscation Fines Invalid When Section 130 Fails
GSTAT Agra dismissed five Revenue appeals, establishing that stock discrepancies require Section 73 or 74 proceedings, not Section 130 confiscation.
Posted inBlog
Delhi High Court Rules on Section 6(2)(b) GST Proceedings and ITC Issues
Delhi High Court declines writ interference in a GST dispute, clarifying that matching financial years and ITC issues do not automatically establish identical subject matter.