Case Laws

Penalty Order Passed Without Prior Notice Quashed for Violating Natural Justice and Section 75(4) CGST Act

Unutilised ITC Refunds Not Barred by Retrospective Application of Section 54(3) Explanation 2(e) Amendment

Foreign Entity's Procurement Services for Group Company Taxable as Import, Not Intermediary Services

Attachment of Bank Accounts Quashed; Revenue Allowed to Proceed Against Directors

Input Tax Credit Claim and Distribution without ISD Registration on Reverse Charge Payments is Valid

Section 122(1A) Penalty for Retaining Transaction Benefits Applies to Partners and Prior Periods

Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar

GST Authorities Must Give Seven Days Prior Notice Before Coercive Action

Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Seller's Failure to Deposit Tax

ITC Availment Tax Confirmation Set Aside, Remanded for Fresh Examination of Supply.