Case Laws

Attachment of Taxpayer's Bank Account Vacated Subject to Non-Payment to Supplier During Dispute Resolution

Advance Ruling Application on Member Transactions and Mutuality Doctrine Held Inadmissible

Show Cause Notice U/s 74 Fatally Defective For Absence of Specific Allegations of Fraud, Willful Misstatement, or Suppression of Facts

Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing

ITC on Leasehold Rights for Air Separation Plant Blocked Under Section 17(5)(d)

Negative Blocking of Input Tax Credit under Rule 86A Not Permissible When No Balance Available

Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible