Case Laws

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST. HC Ruling Upheld.

Attachment Orders Revoked Upon Petitioner's Undertaking to Pay Admitted GST Liability in Installments

Bail Granted in GST Evasion Case Due to Delayed Trial and Documentary Evidence

GST Registration Restoration Allowed for Non-Filing After Compliance with Return and Tax Dues

Service of Notice Directed via Speed Post Under Section 169 of CGST Act

Section 130 Notice Issued Without Prior Tax Determination for Record-Keeping Violation Set Aside

Transit State GST Authorities Cannot Impose Penalty on Inter-State Goods Without Local Tax Liability

Input Tax Credit Cannot Be Blocked Without Recording Reasons Under Rule 86A

Order Passed by Officer Who Did Not Grant Personal Hearing Violates Natural Justice

Show Cause Notice Not Invalid for Omitting Interest and Penalty; Future SCNs Must Specify.