Case Laws

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed

GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access

Delay in Filing GST Appeal Condoned Due to Petitioner's Surgery

Time Spent on Rectification Excluded from Appeal Limitation Period

GST Assessment Order Quashed Due to 'Bunched' Tax Periods and Absence of Pre-SCN Notice

Bail Cancellation Plea Rejected, Deposit to Electronic Cash Ledger Discharges Tax Liability

Amount Deposited "Under Protest" Can Be Adjusted Against Mandatory Pre-Deposit for Appeal Under Section 107(6)

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

Classification must be based on the content and essential character of the item, not its end-use

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST