Case Laws

Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure

Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing

Show Cause Notice U/s 74 Fatally Defective For Absence of Specific Allegations of Fraud, Willful Misstatement, or Suppression of Facts

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing

ITC on Leasehold Rights for Air Separation Plant Blocked Under Section 17(5)(d)

Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible

Bail Granted to Applicant in Fake ITC Case Due to Absence of Direct Evidence of Personal Gain

GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues