Case Laws

Writ Petition Against Section 73 Order Dismissed for Delay in Challenging TRAN-1 Rejection

Rectification Application Filed Beyond Prescribed Period Requires Appeal, Not Writ

Limitation Period for Refund of Mistakenly Paid Tax Commences from Date of Correct Payment

Writ Petition Dismissed for Alternative Remedy Despite Appellate Tribunal Filing Delays

Coercive Recovery for Wrong ITC Utilization Requires Prior Adjudication, Section 75(12) Inapplicable

Coercive Action Barred on Corporate Guarantees as Supply Pending Legal Clarification

Three-Month Gap Between SCN and Final Order Under Section 73(2) and 73(10) of CGST Act is Mandatory.

Profiteering Re-Investigation Required for Comparing Input Tax Credit on Similar Goods

Anticipatory Bail Allowed for GST Offences When Custodial Interrogation Not Necessary

Electricity Regulatory Commission's Statutory Functions and Fees Not Subject to GST