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

Petitioner Permitted to Apply for Revocation of GST Registration After Clearing Dues

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

Smart City SPV Qualifies as Governmental Authority; Services for Municipal Functions Exempted, not Pure Agent

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

Personal GST Penalty on Partners for Tax Evasion Upheld

Illegal Tax Recovery: Liberty Granted to Seek Direct Bank Refund for Amount Wrongly Re-Credited to Electronic Cash Ledger

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