Case Laws

Appeals can't be rejected solely on the grounds of delay without considering the reasons for the delay or the merits of the case

Negative blocking of ITC under rule 86A is unjustified. HC ruling upheld.

Section 74 action is not justified for a missing CA Certificate

Delay in filing the appeal caused by pendency of rectification application: Taxpayer permitted to file appeal within three weeks

Physical Notice Mandatory After GST Registration Cancellation, Electronic Service Insufficient

GST Demand Against Deceased Proprietor Quashed Due To Void Proceedings

GST Demand Order Set Aside Due to Improper Upload of Notice on Portal

Post GST registration cancellation, show cause notice for non-filing of returns is "completely untenable"

Writ Petition Against ₹285 Crore GST Penalty: Applicability of Section 122(1A) CGST Act

Transfer of Leasehold Rights: No GST, Akin to Land Sale