Case Laws

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

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

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

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

GST Portal Cannot Restrict Inter-State ITC Transfer Post-Amalgamation

E-commerce Platform Connecting Transporters with Customers Classified as E-commerce Operator Liable to GST. Not GTA

GST Registration Denied in One State Due to Non-Compliance in Another

E-way Bill Generation Queries Exceed Advance Ruling Authority's Jurisdiction Under CGST Act

Input Tax Credit Available for Employer-Mandated Women Employee Transportation Services during Night Shifts

Semen Sorting Services Qualify as Exempt Services Under GST as Support to Animal Husbandry