Case Laws

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

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

Real Estate Redevelopment: GST payable on the areas and amenities provided free of cost

No ITC on import of sample drugs (free of cost) intended for clinical trials

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

Registration Cancellation Overturned Due to Unreasoned Order