Case Laws

GST Registration Cancellation Set Aside for Non-Filing; Restoration Ordered Upon Dues Payment

Supreme Court Issues Procedural Directions for Filing, Notice, and Intervention Application Processing

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.

General Penalty Cannot Be Imposed When Late Fee Is Already Levied For Same Tax Period

Supplier Must Pass on GST Rate Reduction Benefit to Consumers; Commercial Factors Irrelevant.

No Prejudice from Non-Issuance of DRC-01A or Composite Order Spanning Multiple Financial Years

Electronic Credit Ledger Blocking Requires Adjudication; Officer Cannot Decline Proceedings

Unutilized ITC Refund Denied to Transferee Company for Partial Transfer and Non-Compliance

GST Registration Cancellation Without Personal Hearing and Report Upload is Unlawful