Case Laws

Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities

Central Government Directed to Expedite GST Appellate Tribunal's Operationalization for Adjudicatory Duties

Impugned Order Quashed for Not Satisfying Section 161 of CGST Act Requirements

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.

Challenge to Show Cause Notice for Registration Cancellation Not Sustained if Charges Understood

GST Demand Confirmed Higher Than Proposed Set Aside Due to Jurisdictional Error

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Delay in Input Tax Credit Appeal Condoned; Appellate Authority Directed to Hear Merits

Appellate Order Set Aside Where Authorizing Officer Judged Own Case, Violating Natural Justice.

Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply