Case Laws

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Appeal directed for Goods Detention Where Consignor Disputed Transaction

Refunds cannot be credited to Electronic Credit Ledger of a closed business

GST Applicable to Construction Services Despite Pre-GST Agreement

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)