Case Laws

Writ Petition Dismissed with Costs: GST Detention Upheld Due to Systematic Fraud and Lack of Probity

Section 77 Refunds Are Not Barred by Limitation

Stock Discrepancy Does Not Prove Mens Rea for Section 74

Tax-Paying Parties, Not Just Depositors, Can Claim Refunds Under Section 54

GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger

Expired E-Way Bill Due to Driver's Illness Does Not Prove Intent to Evade Tax. Penalty Quashed

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser