Case Laws

Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing

Bail Granted to Applicant in Fake ITC Case Due to Absence of Direct Evidence of Personal Gain

Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.

Adjudicatory Proceedings Under Section 74 Independent of Section 67 Search Legality. Single Judge Order Set-Aside

DTH Service Provider Profiteered by Not Passing On GST Tax Benefit of Rs 450.18 Crores

Concessional GST Rate Not Applicable for Supplies to Third-Party Manufacturer for Export. AAAR ruling upheld.

GST Authorities Lack Power to Seize Cash as Unaccounted Wealth Under CGST Act