Case Laws

Tax Paid under Wrong GST Head Must Be Adjusted by Authorities

Challenge to GST Arrest Legality Dismissed, Judicial Review Scope Limited

Petitioners May File Appeals Before Newly Constituted GST Appellate Tribunal, Limitation Waived

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST

Seized Goods and Provisionally Attached Bank Accounts Must Be Released After Statutory Limit

Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021

Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54

Uploading the assessment order to the web portal constitutes valid service under Section 169

Group Health Insurance Policies Not Exempt from GST; Exemption Limited to Individual Policies

Assessee Permitted to Rectify GSTR-1 and GSTR-3B for Inadvertent Errors Post Due Date