Case Laws

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

GST notice service through the portal is sufficient but not effective

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

GST law does not permit waiver of the pre-deposit u/s 107(6)

Complete bank account attachment during adjudication proceedings of GST evasion is unjustified.

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought