Case Laws

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

Assessment Order Under Omitted Section 74 for Post-2024 Period Set Aside

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

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

GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.

Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities

GST Demand Confirmed Higher Than Proposed Set Aside Due to Jurisdictional Error

Challenge to Show Cause Notice for Registration Cancellation Not Sustained if Charges Understood

Central Government Directed to Expedite GST Appellate Tribunal's Operationalization for Adjudicatory Duties