14-Mar-2024

Interim IGST Exemption granted for Child’s Rare Disease Medicine

13-Mar-2024

Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind

11-Mar-2024

Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period

10-Mar-2024

Refund Appeal rejection: Condonation of delay of 7 months allowed

06-Mar-2024

Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)

05-Mar-2024

Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized

04-Mar-2024

Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case

03-Mar-2024

Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion

29-Feb-2024

Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation

29-Feb-2024

Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer

28-Feb-2024

ISDs have a right to transition ITC under the CGST Act

28-Feb-2024

No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ

28-Feb-2024

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside

27-Feb-2024

Department obligated to consider extension of Personal Hearing requests

27-Feb-2024

Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance

27-Feb-2024

Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator

26-Feb-2024

Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act

26-Feb-2024

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

26-Feb-2024

Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9

26-Feb-2024

System generated orders without application of mind cannot be used to cancel registrations

25-Feb-2024

Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act

25-Feb-2024

Involuntary deposit made by the taxpayer during search is liable to be refunded along with statutory interest

22-Feb-2024

Adjudication by the same officer who conducted the inspection violates principles of natural justice

22-Feb-2024

Order classifying Toilet Cleaner (Harpic, Lizol etc) under HSN '3402' set aside as the objections raised by the petitioner were not considered

22-Feb-2024

Updating the e-waybill to reflect changes in the vehicle number suffices to avoid penalties for discrepancies in the consignment note