Case Laws

Tax and Interest Cannot Be Levied on Unutilized ITC for Exempt Supplies

New Pre-deposit Requirement for Penalty Appeals Not Applicable to Pre-amendment Adjudicatory Proceedings

Interim Order Granted Against Adjudication Challenged on Jurisdiction and Natural Justice Grounds

Additional Construction Work Free of Cost Does Not Fulfill Anti-Profiteering Obligation

Additional Structural Works Do Not Qualify as Commensurate Price Reduction for Anti-Profiteering

Pre-deposit Not Required for Penalty-Only Appeals Initiated Before Section 112(8) Amendment

Appellate Authority Empowered to Conduct Further Inquiry and Cross-Examination

GST Registration Cancellation for Non-filing of Returns Set Aside with Opportunity to Comply

Writ Petition Dismissed for Failure to Exhaust Statutory Appellate Remedies in GST

VAT: Input Tax Credit Not Allowable on DEPB Licenses Not Specified in First Schedule