Case Laws

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

Section 74 proceedings untenable for ITC reversal with sufficient Electronic Credit Ledger balance

Managing Director Entitled to Temporary GST Registration and Separate DRC-07 for Appeal

Demand Based on Immovable Property Sale Outside GST Purview Quashed and Remitted for Fresh Order

M.S. Scrap Emerging from TMT Bar Manufacturing Process Eligible for Budgetary Support Reimbursement

Taxpayer Entitled to Interest on Refund of Unconstitutionally Collected Ocean Freight GST

Assessee Entitled to Seized Documents for Responding to Show Cause Notice After Search and Seizure

Services by Pigmy Agents to Banks Exempt from GST as Employer-Employee Relationship Exists

Special Leave Petition Dismissed as No Case for Interference Established

GST Authorities Cannot Insist on Personal Appearance for Verification, Must Allow Advocate Representation