Case Laws

Circular issued by CBIC would be applicable to Central GST officers only unless the said circular is adopted by the State Government

Date of appeal would be the online acknowledgment submission date

Writ challenging cancellation of registration dismissed due to alternative remedy such as filing a revocation application

Mere apprehensions of evidence tampering do not justify refusal of bail

Advance Ruling Application Rejected for Previously Decided Issue Accepted by Applicant

Order set-aside for non service of SCN

Time-Barred Appeals to be re-evaluated as per Notification 53/2023-CT

Writ against order cancelling GST registration due to availability of alternative remedy such as filing a revocation application u/s 30

Interest cannot be levied from the date of deposit in the electronic cash ledger till the date of filing of the return

Seized goods to be released upon production of relevant delivery challans