Case Laws

Personal Hearing cannot be denied based on a mere “No” in GSTDRC-06

Hearing opportunity a must after blocking ITC under rule 86A. Post decisional hearing to be granted.

Since the petitioner was required to make a quote excluding the GST amount, they cannot be held liable for the payment of GST

Seizure and summons issued during the moratorium period are in violation of the moratorium order under section 14 of the IBC

Anti-profiteering proceedings against SJP Hotel & Resorts dropped i.r.o construction projects other than "Migsun Wynn"

Issuance of Credit Note or Debit Note would arise, only after delivery is taken and the goods are thereafter returned

Taxpayer should be granted a personal hearing before passing the rectification order u/s 161

ITC passed on through GSTR-3B is justified since functionality of ITC-02 was not live on the GST portal

Loan should be considered separate from credit card services, hence, exempt from IGST

Provisional Attachment: Petitioner should have filed objections under Rule 159 (5) instead of directly approaching the court