Case Laws

Banking Companies Not Barred from Depreciation on Unclaimed 50% ITC under Section 17(4)

Authority Must Entertain Manual Application for Time-Barred GST Registration Revocation

Supreme Court Extends Time to File Appeal Until March 16, 2026

Tender Condition Mandating Local Office Presence Based on GST Registration Violates Article 19(1)(g)

Orders Issued Against Deceased Person After Demise Are Non-Est in Law, Set Aside.

Interest Liability Must Be Quantified in Show Cause Notice; Order Quashed Without SCN Quantification

GST Authorities Must Refund Excess Recovery and Stay Proceedings upon Section 112(8) Pre-deposit

Proper Officer Possessed Jurisdiction to Impose Penalties Under CGST Act Section 122(1)

Appellate Authority Lacks Power to Remand GST Refund Cases to Adjudicating Authority

Property Transferred Before Tax Attachment Cannot Be Attached for Director's Uncrystallized Liability