Case Laws

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory. HC ruling upheld.

GST Authorities to Process Time-Barred Refund Application Due to Department's Delay

Rule 96(10) is ultra vires Section 16 of the IGST Act due to the unreasonable restrictions it imposed on exporters

Pre-Adjudication Tax Deposit Made Under Coercion Must Be Refunded with Interest

Cannot deny ITC on the sole ground that GST ITC 02 was filed manually especially when electronic submission was impossible

No machinery available in GST law for determination of the question as to whether the transactions in question are sham transactions falling within the ambit of Section 81

Registration Cancellation: Authorities cannot adjudicate on grounds not presented in the original show-cause notice

Construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act

Section 16(4) demand order set aside due to Section 16(5) insertion

Disciplinary action proposed against CGST Official for ignoring appellate order