Case Laws

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory. HC ruling upheld.

No ITC to buyer without proof of genuine transactions

Sections 73 and 74 allow for a consolidated notice across multiple years

Rule 96(10) is ultra vires Section 16 of the IGST Act due to the unreasonable restrictions it imposed on exporters

Cannot deny ITC on the sole ground that GST ITC 02 was filed manually especially when electronic submission was impossible

Registration Cancellation: Authorities cannot adjudicate on grounds not presented in the original show-cause notice

No machinery available in GST law for determination of the question as to whether the transactions in question are sham transactions falling within the ambit of Section 81

Construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act

ITC beyond period prescribed u/s. 16(4) to be re-visited post Finance Act, 2024 amendment

78-day delay in filing appeal condoned