Case Laws

GSTN to develop a mechanism on the portal to facilitate inter-state ITC transfers in merger/amalgamation scenarios

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods

GST Department Cannot Deny ITC Claims Now Validated by Section 16(5) of CGST Act

Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand. HC ruling upheld.

Section 74 action is not justified for a missing CA Certificate

Writ Petition Against ₹285 Crore GST Penalty: Applicability of Section 122(1A) CGST Act

Post GST registration cancellation, show cause notice for non-filing of returns is "completely untenable"

Transfer of Leasehold Rights: No GST, Akin to Land Sale

ITC Recovery Proceedings Dropped Due to Retrospective Amendment of Section 16(4)