Case Laws

Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted

GST Assessment Based on Inflated Income Tax Turnover Set Aside for Forensic Audit

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously

Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment

Confiscation proceedings initiated for surplus stock observed during a survey under Section 67 of the U.P. GST Act, 2017, are not permissible under law

Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside

Recovery of Tax Satisfies Pre-Deposit Requirement

Portal Notification Invalid After GST Registration Cancellation

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

Supplier Entitled to Recover Differential GST from Recipients