Case Laws

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

General Penalty Under Section 125 Not Leviable If Late Fee Under Section 47 is Already Imposed

GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14

Assessment Order Under Omitted Section 74 for Post-2024 Period Set Aside

Input Tax Credit Claims Barred by Section 16(4) Allowed Within Section 16(5) Extended Deadline

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.

GST Demand Confirmed Higher Than Proposed Set Aside Due to Jurisdictional Error

Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities

Impugned Order Quashed for Not Satisfying Section 161 of CGST Act Requirements