Case Laws

Electronic Credit Ledger cannot be blocked without giving an opportunity for a hearing

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.

Input tax credit cannot be denied based solely on the difference between GSTR 2A and GSTR 3B

Department to process refund of GST Credit of deceased Taxpayer

ITC cannot be denied due to a mere mismatch between GSTR-3B and GSTR-2A in accordance with Circular No. 183/15/2022

Revenue directed to release the seized cash

Limitation period cannot be invoked when tax is collected without legal authority

Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023

WP is not maintainable as the Petitioner had not initiated any proceeding within four years and directly approached this Court without availing alternate remedy of filling statutory appeal.