Case Laws

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed. HC ruling upheld.

Failure to upload bank account details is not a grave enough offence to entail cancellation of GST registration

Regular Bail Granted in GST Fraud Case With Maximum Five-Year Imprisonment

Best Judgment Assessment Orders Deemed Withdrawn Upon Late Filing of Returns

Re-adjudication Ordered for GST Demand on E-way Bill-GSTR-1 Mismatch Due to No Personal Hearing

Delayed application for revocation of the canceled GST registration allowed due to CA miscommunication

Issuance of a single SCN encompassing multiple financial years is impermissible in law

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears

Construction of Service Apartments will fall under construction service of commercial buildings