Case Laws

Rule 86A does not allow insertion of negative balances in Electronic Credit ledger

Advance ruling mechanism covers ongoing transactions that have not concluded

Advance ruling mechanism covers ongoing transactions that have not concluded

Interim IGST Exemption granted for Child’s Rare Disease Medicine

Delay in filing GST Appeal due to pending rectification petitions is condonable

Officers of DGGI are empowered to issue a show cause notice

Department must ensure timely disposal of GST Registration Cancellation Application

Issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act

Order not taking into account taxpayer's detailed reply to be remitted to the Proper Officer for re-adjudication

Unsigned order is not valid