Case Laws

Adjournment granted tin relation to the proceedings under Section 61 of the CGST Act cannot be clubbed together with the SCN proceedings

Appellate authority does have power to vary the fine imposed by the adjudicating authority u/s 130(2)

Order must be passed with 7 days of service of notice of detention/seizure u/s 129

CA certificate as mandated under rule 89(2) is not required for refund of unutilized Input tax credit

ISDs have a right to transition ITC under the CGST Act

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside

No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ

Taxability of Corporate Guarantees Provided by Holding Companies to Subsidiaries: No coercive action till the matter is decided by the court

Department obligated to consider extension of Personal Hearing requests

Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance