Case Laws

GSTR7 and 3B mismatch: Re­consideration ordered as the taxpayer is unaware of the regulations

GST on advance payments and the divisibility of turnkey contracts

Proceedings cannot be initiated against a company that has ceased to exist due to amalgamation

Registration restored as the order of cancellation of registration is cryptic

ITC available on wires/cables & equipment for electricity transmission

Acknowledgment date of the online appeal filing should be regarded as the official filing date

Registration Cancellation without reason is unjustified

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic

Legal Battle Over Seized Cash in GST Proceedings

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly