Case Laws

Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021

Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54

Seized Goods and Provisionally Attached Bank Accounts Must Be Released After Statutory Limit

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST

Uploading the assessment order to the web portal constitutes valid service under Section 169

Assessee Permitted to Rectify GSTR-1 and GSTR-3B for Inadvertent Errors Post Due Date

GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order

GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.

Group Health Insurance Policies Not Exempt from GST; Exemption Limited to Individual Policies

Order Demanding Input Tax Credit Reversal Set Aside Upon Restoration of GST Registration