Case Laws

Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54

Seized Goods and Provisionally Attached Bank Accounts Must Be Released After Statutory Limit

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST

GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order

GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.

Order Demanding Input Tax Credit Reversal Set Aside Upon Restoration of GST Registration

Input Tax Credit Cannot Be Denied for Bona Fide Transactions Despite Supplier's Default

Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee