Case Laws

Demand Notice Issued Without Prior Hearing Treated as Show Cause Notice for Due Process

Authorities Directed to Process GST Refund Claim within Four Weeks, Adhering to Interest Provisions

Writ Petition Against Adjudication Order Dismissed for Availability of Statutory Appeal

Remand to Appellate Authority to Reconsider ITC Availment on Imports and Supplier Return Defaults

Sale of Used Car by Non-Dealer Taxable on Full Value, Not Margin

Bail Granted to Under-Trial Prisoner in GST Offence Case

Tax Paid under Wrong GST Head Must Be Adjusted by Authorities

Petitioners May File Appeals Before Newly Constituted GST Appellate Tribunal, Limitation Waived

Challenge to GST Arrest Legality Dismissed, Judicial Review Scope Limited

Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021