Case Laws

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic

Legal Battle Over Seized Cash in GST Proceedings

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly

Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.

No provision for appeal against IGST order before GSTAT: Writ admitted

Personal hearing must before an adverse assessment order is made

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration

Late Fee for GSTR-9C filing delay quashed

Breakwater does not qualify as "plant and machinery" under Section 17(5)(d), and the taxpayer is not eligible for ITC

GST applicable on Charges paid to Indian Railways on behalf of Operator for operating Palace on Wheels services