Case Laws

Arrest under CGST Act Illegal if Grounds Not Furnished Prior to Remand, Satendra Kumar Antil Applies

Service Tax Dispute Remanded to CESTAT for Merits Decision; Pre-SCN Consultation Mandatory

Impugned Order Demanding Transitional Credit Set Aside for Breach of Natural Justice

Quasi-Judicial Authorities Must Verify AI-Generated Citations; Blind Reliance Deemed Flawed and Deceptive

Regular Bail Granted in GST ITC Fraud Case Post Charge-Sheet Filing

Adjudication Order Set Aside for Failure to Consider Petitioner's Submissions

Banking Companies Not Barred from Depreciation on Unclaimed 50% ITC under Section 17(4)

Interest Liability Must Be Quantified in Show Cause Notice; Order Quashed Without SCN Quantification

Proper Officer Possessed Jurisdiction to Impose Penalties Under CGST Act Section 122(1)

Tender Condition Mandating Local Office Presence Based on GST Registration Violates Article 19(1)(g)