Case Laws

Electronic Credit Ledger Blocking Requires Adjudication; Officer Cannot Decline Proceedings

No Prejudice from Non-Issuance of DRC-01A or Composite Order Spanning Multiple Financial Years

General Penalty Cannot Be Imposed When Late Fee Is Already Levied For Same Tax Period

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.

Unutilized ITC Refund Denied to Transferee Company for Partial Transfer and Non-Compliance

GST Registration Cancellation Without Personal Hearing and Report Upload is Unlawful

Interest Payable on Refund of IGST Collected Illegally on Ocean Freight from Date of Deposit

Review to Revert Prospective GST Registration Cancellation to Retrospective Effect Rejected

GST Not Payable on Assignment of Leasehold Rights in Land; Refund Directed

GST ITC Denial on GSTR-2A Mismatch: Rectification Route Allowed