Case Laws

Assessment Remanded, Seigniorage Tax Recovery Halted Pending SC Verdict

Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar

Blocking of Electronic Credit Ledger Justified for Fraudulent ITC Availment Under Rule 86A

ITC Availment Tax Confirmation Set Aside, Remanded for Fresh Examination of Supply.

GST Authorities Must Give Seven Days Prior Notice Before Coercive Action

Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Seller's Failure to Deposit Tax

Petitioner Allowed to Avail GST Amnesty Scheme Despite Missing Declaration Deadline as Timelines are Directory

Writ Petition Challenging Summons Dismissed as Infructuous Due to Date Expiry

Bona Fide Purchasing Dealer Cannot Be Denied ITC for Selling Dealer's Failure to Deposit Tax

Subsequent Filing of GST Returns Mandates Reassessment, Section 62 Order Set-Aside