Case Laws

Charitable Trust Services Exempt Under GST for Government-Sponsored Programs and Specific Welfare Activities

Compensation from Transporters for Loss or Damage Not Taxable as Supply of Services

Provisional Attachment of Bank Account Without Formed Opinion Under Section 83 CGST Act is Unlawful

Duplicate Assessment Orders for Same Period Set Aside and Remanded for Reconsideration

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

GST Registration Cancellation Revocation Application Allowed Post Tax Deposit and Compliance Undertaking

No Negative Blocking of Electronic Credit Ledger Under Rule 86A

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

Bail Granted in GST Fraud Case Involving Fraudulent ITC Availment and Utilization

GST Assessment Against Legal Heirs Permissible Post-Death, Even if Business Discontinued and No Prior Notice