Case Laws

Powers under Rule 86A can be exercised only in respect of the credit of input tax AVAILABLE in the Electronic Credit Ledger on the date the order is made

Wrong Adjustment of ITC Between Heads Does Not Attract Section 73 As There Is No Revenue Loss

Second Provisional Attachment Order Issued After Lapse Of Statutory Period Quashed

Ex Parte GST Assessment Quashed Due to Subsequent Return Filing

Plea for Disclosure of GST Returns Under RTI Quashed: Explicit Prohibition in GST Act and Lack of Public Interest

ITC is not admissible on the compensation cess paid on coal used to generate electricity supplied to the residential township. Single Judge ruling upheld.

Refund of ₹10 Crores Collected During GST Search Ordered Due to Coercion and Lack of Adjudication

Final demand shall not be in excess of the amount specified in the show cause notice

Bank Cannot Freeze Account for Mere GST Registration Cancellation

Solid Waste Management Services to Government-Owned Body exempt from GST