Case Laws

GST Authorities Cannot Nullify Sanctioned Refunds by Invoking Section 73 Without Appellate Challenge

Penalty for Expired E-way Bill Set Aside Due to Lack of Tax Evasion Intent

Petitioner Directed to Seek Rectification for Impugned Order and Recovery Proceedings

Taxpayers Not Liable for General Penalty Under Section 125 if Late Fee Paid for GSTR-9 Returns

Section 76 Notice Invalid When Tax Collected by One Vertical is Remitted by Another

Bank Account Attachment for Deceased Father's GST Dues Set Aside for Lack of Notice

Application for Revocation of GST Registration Cancellation to be Considered Upon Dues Deposit

Orders with Verifiable Reference Number on Common Portal Valid Without Explicit DIN

Consolidated Show Cause Notices for Multiple Financial Years Under Section 74 CGST Act Not Permissible

Appellate Authority Erred in Dismissing Appeal on Limitation Grounds Due to COVID-19 Extension