Case Laws

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

GST Demand on Voucher Trading Quashed

Taxpayer reply not needed when all necessary details and records are available with the department

Demo Samples are Not 'Physicians' Samples,' ITC Reversal Not Required

Interstate Transfer of CGST and IGST Credit Allowed on Company Merger

GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel

GST Order Issued Against a Deceased Person is 'Non-est in Law'

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down