Case Laws

Purchaser of Auctioned Government Vehicle Not Liable for Road Tax, Interest, or Penalty for NOC

Input Tax Credit Unavailable on Lease Rentals for Land Used to Construct Factory Building

GST Registration Cancellation Set Aside on Condition of Tax and Penalty Deposit

Order Issued Without Mandated Personal Hearing Opportunities Under Section 75(4) Set Aside

Challenge to ITC Blocking and Section 16(2)(c) Vires Premature Before Adjudication

Refund Rejection Order Set Aside Due to Procedural Lapses and Denial of Hearing

State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment

Assessees May Claim Re-Credit of Excise Duty on Exports Even if Rebate Claim is Time-Barred

GST Registration Cannot Be Cancelled Solely for Filing Nil Returns Under Section 29(2)

Petitioner Permitted to File Delayed Appeal Against GST Order-in-Original Imposing Tax and Penalty