Case Laws

GST on advance payments and the divisibility of turnkey contracts

Registration Cancellation without reason is unjustified

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

AAR cannot give ruling on issues that are sub-judice or beyond the jurisdiction of the authority

Legal Battle Over Seized Cash in GST Proceedings

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

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

Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration

Personal hearing must before an adverse assessment order is made