Case Laws

Tax Paid under Wrong GST Head Must Be Adjusted by Authorities

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST

Seized Goods and Provisionally Attached Bank Accounts Must Be Released After Statutory Limit

Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54

GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order

GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.

Order Demanding Input Tax Credit Reversal Set Aside Upon Restoration of GST Registration

Electronic Credit Ledger Cannot Remain Blocked Beyond One Year as per Rule 86A(3) of GST Rules

Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST

Passing order on the same day an additional reply is filed doesn't mean non-application of mind or procedural irregularity