Case Laws

Best Judgment Assessment Order Deemed Withdrawn Upon Filing of Returns. No additional requirement to separately inform the proper officer.

Refund of Pre-Deposited Tax is a Vested Right and Not Subject to GST Limitation Period

Appropriated Amount to be refunded due to Department's Failure to Update Portal

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

Denial of Cross-Examination on Third-Party Statements Vitiates GST Adjudication Order

GST Department to Expedite Registration Cancellation Application

Interactive Flat Panels (IFPs) Classifiable as Monitors under HSN '8528 59 00', Taxable at 28% GST

Taxpayer to File Statutory Appeal Due to Missed Hearing Opportunity