Case Laws

Input Tax Credit Not Admissible for Solar Power Plant Generating Exempt Electricity for Grid Transfer

Applicant Allowed to Voluntarily Withdraw Advance Ruling Application Without Merit Adjudication

Application for Advance Ruling on GST Rate Voluntarily Withdrawn by Applicant

Order on Incorrect ITC Set-Off Quashed Due to Binding Division Bench Precedent

Input Tax Credit Claim Allowed if Returns Filed Before Section 16(5) Cut-off

Section 130 Notice Issued Without Prior Tax Determination for Record-Keeping Violation Set Aside

GST Registration Restoration Allowed for Non-Filing After Compliance with Return and Tax Dues

Input Tax Credit Denial Due to Retrospective Supplier Registration Cancellation Requires Re-adjudication

Service of Notice Directed via Speed Post Under Section 169 of CGST Act

Authorities' Rejection of Refund Despite Clear Court Orders Constitutes Prima Facie Contempt