Case Laws

Conflicting GST Assessment Orders quashed, Rectification Beyond Portal Application directed

Service of Notice via Common Portal is Sufficient for Proceedings Under SGST/CGST Act

ITC cannot be denied based solely on the retrospective cancellation of supplier's registration

Officers Must Explore Alternate Notice Means After No Portal Response

GST Demand Over Mismatched ITC Heads Quashed Due To Revenue Neutrality

Restoration of Cancelled GST Registration Ordered. Business Slowdown as 'Genuine Reason' Acknowledged

Vehicle Confiscation upheld in GST Evasion Case, Citing Owner's Failure to Respond

Delay in filing appeal condoned upon paying an additional deposit of 15% of the disputed tax amount

Export of Pre-packaged and Labelled Frozen Shrimps up to 25kg Subject to GST

Input Tax Credit (ITC) can be denied if the supplier has collected tax but failed to remit it to the government