Case Laws

Reserved judgment is not supported by any provision in the GST Act

Investigation ordered into Tax Authority's Conduct for Mechanical VAT Assessments

Bank Account Freezing Illegal After An Appeal Is Filed u/s 107

Payment of tax by the supplier is necessary for ITC eligibility

Amount deposited during the investigation can be adjusted towards the required pre-deposit for the appeals.

Summary of a Show Cause Notice in GST DRC-01 cannot replace the formal Show Cause Notice

GST Section 74 Notice Quashed Due to Lack of elements of fraud, misstatement or suppression

Vehicle Leasing & Logistics Management Services fall under SAC 997319 attracting 18% GST

Exemption for "Pure Labor" construction services denied due to material provision

Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction