Case Laws

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

Passing an attachment order despite pending appeal is not justified

Exclusive reliance on the GST portal for communication did not meet procedural requirements

Circular on taxability of personal guarantee and corporate guarantee STAYED

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

GST Officers’ apology for improper arrest of taxpayer accepted

GST Notification ratification cannot substitute recommendation

Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications

Order directed at a deceased individual has no legal standing

Section 130 permits interim release of detained goods pending finalization of proceedings