Case Laws

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts

Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications

Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure