Case Laws

Benefit of Input Tax Credit Fully Passed On, No Contravention of Anti-Profiteering Provisions

Interim Stay Granted on Adjudication Order Challenging Product Classification for GST Rate

Registration Cancellation: Petitioner Directed to File Revocation Application

Coercive Recovery for Wrong ITC Utilization Requires Prior Adjudication, Section 75(12) Inapplicable

Writ Petition Against Section 73 Order Dismissed for Delay in Challenging TRAN-1 Rejection

Coercive Action Barred on Corporate Guarantees as Supply Pending Legal Clarification

Three-Month Gap Between SCN and Final Order Under Section 73(2) and 73(10) of CGST Act is Mandatory.

Demand Notice Issued Without Prior Hearing Treated as Show Cause Notice for Due Process

Electricity Regulatory Commission's Statutory Functions and Fees Not Subject to GST

Anticipatory Bail Allowed for GST Offences When Custodial Interrogation Not Necessary