Case Laws

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST. HC Ruling Upheld.

Input Tax Credit Claim for Late Filed Returns Allowed Under Section 16(5) of CGST Act

Attachment Orders Revoked Upon Petitioner's Undertaking to Pay Admitted GST Liability in Installments

General Penalty Under Section 125 Not Imposable When Specific Late Fee Under Section 47 Applies

Advance Ruling Appellate Authority Can Condon Delay and Proceed with Departmental Appeals

GST Assessment on Seigniorage Fees Kept in Abeyance Pending Supreme Court Decision

Writ Petition Dismissed with Liberty to Appeal to Newly Constituted Appellate Tribunal

Application for Advance Ruling on GST Rate Voluntarily Withdrawn by Applicant

Applicant Allowed to Voluntarily Withdraw Advance Ruling Application Without Merit Adjudication

Advance Ruling Application Voluntarily Withdrawn, Disposing of the Application Before Merits