Case Laws

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

E-Way bill route mismatch: Detention of goods upheld as malafide intention proved

Fraudulent GST Registration: Authorities Slammed for Inaction in Identity Theft Case. Proceedings Quashed, Costs Imposed

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.

Refund for Accumulated Inverted ITC Cannot be Denied Solely on the Basis of the Application Filing Date