Case Laws

Cash seizure is not justified under the GST Act if it does not form part of the stock in trade

Petitioner to file an appeal with an application for condonation of delay considering the recommendations of the 52nd GST Council Meeting

Bombay High Court to decide on the challenge to Rule 31A

Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit

Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Orders of assessment must be speaking orders

Sikkim High Court to decide on the challenge to Rule 31A

Rejection of application of transitional credit for belated filing after five years from the prescribed date is upheld

GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days