Case Laws

Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake

Appeals can't be rejected solely on the grounds of delay without considering the reasons for the delay or the merits of the case

ITC blockage cannot continue if an appeal is filed with the necessary pre-deposit

Section 74 action is not justified for a missing CA Certificate

Delay in filing the appeal caused by pendency of rectification application: Taxpayer permitted to file appeal within three weeks

GST Demand Against Deceased Proprietor Quashed Due To Void Proceedings

Physical Notice Mandatory After GST Registration Cancellation, Electronic Service Insufficient

Post GST registration cancellation, show cause notice for non-filing of returns is "completely untenable"

Writ Petition Against ₹285 Crore GST Penalty: Applicability of Section 122(1A) CGST Act

Transfer of Leasehold Rights: No GST, Akin to Land Sale