Case Laws

Appropriated Amount to be refunded due to Department's Failure to Update Portal

Consolidated Show Cause Notices for Multiple Years Permissible in Cases of Fraudulent ITC Availment

Best Judgment Assessment Order Deemed Withdrawn Upon Filing of Returns. No additional requirement to separately inform the proper officer.

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Reverse Charge Mechanism Applies to PWD Charges for Road Cutting and Permission

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

Best Judgment Assessment Orders Deemed Withdrawn on Delayed Filing of Returns and Tax Payment

GST Department to Expedite Registration Cancellation Application

Denial of Cross-Examination on Third-Party Statements Vitiates GST Adjudication Order