Case Laws

Anticipatory Bail Allowed for GST Offences Punishable Up to Five Years Imprisonment

Input Tax Credit Ineligible for Electrical Installations in Factory Expansion as Immovable Property

ITC Ineligible on Firefighting and Public Health Systems Integrated into Factory as Immovable Property

Notifications curtailing limitation period vitiated and illegal

State GST Authorities Lack Jurisdiction to Initiate Proceedings Against CGST Dealer Without Cross-Empowerment

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside

Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served