Case Laws

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

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act

Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9

GSTR2A vs GSTR3B mismatch due to wrong GSTIN: Matter remanded for fresh assessment

System generated orders without application of mind cannot be used to cancel registrations

Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam, does not qualify to be a "Local Authority"

Advance ruling application rejected as department proceedings were initiated before the filing of the application

Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act