Case Laws

WP dismissed as petitioner himself has given up his right to prove his claim for ITC by not providing any evidence in respect of his claim

Appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed u/s 107

Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

Composite Works Contract for HVDC Terminal Construction is classifiable under construction services falling under SAC 9954, attracting GST @18%

Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'

WP dismissed as the petitioner did not respond to the show cause notice or provide any evidence to support their claim for input tax credit.

SCN proposing registration cancellation must specify the reason

Printing of pre-examination items, post-examination items, and scanning and processing of results of examinations are exempt

Notice issued u/s 74 of the CGST Act is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 & FORM GST DRC-02.

Petitioner to seek efficacious statutory remedy against adjudication order by way of preferring a statutory appeal