Case Laws

Summary of a Show Cause Notice in GST DRC-01 cannot replace the formal Show Cause Notice

Payment of tax by the supplier is necessary for ITC eligibility

Amount deposited during the investigation can be adjusted towards the required pre-deposit for the appeals.

Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction

GST Section 74 Notice Quashed Due to Lack of elements of fraud, misstatement or suppression

Vehicle Leasing & Logistics Management Services fall under SAC 997319 attracting 18% GST

Exemption for "Pure Labor" construction services denied due to material provision

90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order

Pre-deposit for filing a GST appeal using an assessee’s Personal Ledger Account (PLA) is permitted

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