Case Laws

GST Assessment Against Legal Heirs Permissible Post-Death, Even if Business Discontinued and No Prior Notice

Notifications Exceeding GST Council Recommendations or Lacking Ratification Power Are Ultra Vires

Unsigned GST Assessment Order Invalid; Remanded Subject to 20% Disputed Tax Deposit

Writ Petitions Challenging Section 74 Invocation for Suppressed Turnover Dismissed

Petitioner Permitted to Apply for Revocation of GST Registration After Clearing Dues

Foreign Entity's Procurement Services for Group Company Taxable as Import, Not Intermediary Services

Cinema Hall liable for profiteering by not reducing ticket prices commensurately with GST rate cut

GST, its assessment, and recovery are governed by statutory provisions, which cannot be superseded by judicial directions

Smart City SPV Qualifies as Governmental Authority; Services for Municipal Functions Exempted, not Pure Agent

Dismissal of appeal on limitation ground when rectification application pursued is unjustified