Case Laws

'Due date' and not the 'actual date' of filing of returns is relevant for limitation purposes

ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period

Ex-parte Demand Set Aside due to Retrospective Cancellation of Registration

Disposable paper cups fall under HSN '4823 40 00' and are subject to an 18% tax rate

Advance tax paid under VAT regime and lying unutilized can be transitioned

Assessed tax liability cannot exceed SCN amount

Unreasoned Order Imposing GST on Vouchers is set aside for fresh consideration

Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax