Case Laws

Secretary of Society cannot be held liable for Society's tax dues as Society is not an ‘Association of Persons’ u/s 2(84) of CGST Act

Condonation of delay in filing appeal: Department must show leniency in procedural aspects where genuine difficulties exist

DRC-01 cannot substitute a proper Show Cause Notice

Proper Show Cause Notice must be issued and cannot be substituted with a summary or attachment

Any restriction on the electronic credit ledger expires after one year from its imposition under rule 86A(3)

GST liability to be discharged individually in each state for works contract executed in two states

Declaration in TRAN-1 is mandatory, even if the details of a credit transfer document are declared in TRAN-3

Issuance of the show cause notice based on foundational investigation executed by an improper officer is deemed illegal

Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules

ITC of IGST is not allowed if the Bill of Entry is not in the name of the Buyer.