Case Laws

Inquiries and summons are not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act

IGST Liability for Goods Sold from FTWZ Premises: Application withdrawn

Payment of the demanded amount u/s 129(3) does not eliminate the right to appeal

Interim relief granted for non-issuance of Pre-Consultation Notice in DRC-01A

Slaked Lime falls under HSN '2522 20 00' attracting 5% GST

Applicability of GST on Affordable & Non-Affordable Apartments

Blocking of ITC should only occur if there's a proper balance in the credit ledger and credible grounds for suspicion of wrongdoing exist.

Notification No. 56/2023-CT extending deadlines for passing orders under Section 73(10) is ultra vires

GSTR-3B and GSTR-1 mismatch: Matter remanded on the condition that the taxpayer pay 10% of the disputed tax

Adjudication order passed outside the stipulated limitation period defined in Section 73(10) is invalid