Case Laws

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

Demands cannot be higher than what is specified in the notice

Appeal directed for Goods Detention Where Consignor Disputed Transaction

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

GST Applicable to Construction Services Despite Pre-GST Agreement

Refunds cannot be credited to Electronic Credit Ledger of a closed business

Section 4 of the IGST Act creates an automatic cross-empowerment

GST Registration Cancellation Without Proper Notice or Hearing is Unjustifiable and Set Aside

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled