Case Laws

Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition

Pre-Decisional Hearing Crucial for ITC Blocking

Refund of amount encased amid GSTAT delay is ordered subject to providing a new bank guarantee

Notice issued u/s 78 before appeal period expiry is illegal

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.

Malabar parota attracts 5% GST, not 18%

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer