Case Laws

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST

Mandatory Credit to Consumer Welfare Fund for Passed-On Tax Incidence

Challenge to GST Assessment Order for Lack of DIN and Signature Not Maintainable

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

Assessment Order Under Omitted Section 74 for Post-2024 Period Set Aside

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14