HomeTagsSection 67(1) of the Central Goods and Services Tax Act

Section 67(1) of the Central Goods and Services Tax Act

Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...

Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...
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Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...

Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...

Seized Diary Entries Alone Can’t Establish Suppressed GST Turnover Without Transaction-Wise Verification: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that suppressed...

E-Way Bill Part B Lapse Alone Can’t Justify GST Penalty Without Intent To Evade Tax: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has dismissed a...