Case Laws

GSTR-3B and GSTR-1 mismatch: Matter remanded on the condition that the taxpayer pay 10% of the disputed tax

Adjudication order passed outside the stipulated limitation period defined in Section 73(10) is invalid

Simultaneous proceedings under both the CGST and State GST Acts regarding the same subject matter are impermissible

Cancellation of registration should not be delayed due to any assessment of the petitioner’s tax liability

Once an appeal is filed, continuation of the attachment and garnishee orders is impermissible

Once provisional attachment expires, no provision or jurisdiction is vested with the Department to once again attach the account

Proceedings initiated by state authorities cannot be transferred to central authorities

Refund From Electronic Cash Ledger Mandated for Deceased Proprietor’s Heir

Classification of ready to eat food products

Taxpayer to contest the invocation of the extended period before the competent authority and not the court