Case Laws

Inverted Duty Structure: Part of the circular 181 that confines refunds to applications filed before July 18, 2022, is illegal and arbitrary

Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal

Services rendered under a bi-partite agreement do not qualify as intermediary services.

Appeal Order Cannot Be Recalled Under Section 161 of GST Act

Expired E-Way Bill Due to Breakdown Doesn't Prove Tax Evasion. Penalty Quashed

Appellate Authority Lacks Power to Remand Case to Adjudicating Authority

GST Authorities to Refund Seized Cash and Articles Following Completion of Investigation

Statutory Deadlines Won't Block GST Registration Restoration if Taxes are Paid

Penalty on Crane Movement Quashed. Inter-State Movement of 'Goods on Wheels' Exempted From IGST.

No provision in the law that allows the tax authorities to attach funds or impose restraints once a deemed stay is in place under Section 107