Case Laws

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

No Premature Shift to Section 130: GST Authority Must First Conclude Section 129 Proceedings

Show cause notice be issued prior to any demands for refund recovery

Supply of frozen meat to hospitality sector attracts GST due to non-compliance with labelling and sales methodology

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Corpus/Sinking Fund collected by Resident Welfare Associations (RWAs) is subject to GST

Demands cannot be higher than what is specified in the notice

Appeal directed for Goods Detention Where Consignor Disputed Transaction

Refunds cannot be credited to Electronic Credit Ledger of a closed business

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification