Case Laws
Uploading the assessment order to the web portal constitutes valid service under Section 169
January 8, 2026
Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST
January 8, 2026
Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021
January 8, 2026
Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54
January 8, 2026
GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order
January 7, 2026
Assessee Permitted to Rectify GSTR-1 and GSTR-3B for Inadvertent Errors Post Due Date
January 7, 2026
Ex-parte Order Confirming GST Demand for FY 2019-20 Remitted for Fresh Adjudication
January 7, 2026
GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.
January 7, 2026
Group Health Insurance Policies Not Exempt from GST; Exemption Limited to Individual Policies
January 7, 2026
Multiple GST Notices/Orders for Same Period Amenable to Rectification Under Section 161
January 7, 2026