Case Laws

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Pre-Deposit Not Required for Appeals Against Penalty Only

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

PIL Seeking Stricter GST Registration Norms Dismissed

Writ Petition Challenging ITC Fraud Demands Dismissed; Petitioner Relegated to Appellate Remedy

Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted

Separately Invoiced Fuel Charges for Fleet Operations Not Liable to GST

Writ Refused Due to Availability of Alternative GST Remedies