Case Laws

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

GSTAT Functional; Taxpayers Directed to File Second Appeals via New E-Filing Portal

GST Assessment Based on Inflated Income Tax Turnover Set Aside for Forensic Audit

Confiscation proceedings initiated for surplus stock observed during a survey under Section 67 of the U.P. GST Act, 2017, are not permissible under law

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously

Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted

Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment

Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside

Portal Notification Invalid After GST Registration Cancellation

Recovery of Tax Satisfies Pre-Deposit Requirement