Case Laws

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

Input Tax Credit Claims Barred by Section 16(4) Allowed Within Section 16(5) Extended Deadline

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14

GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions