Case Laws

WP is not maintainable as the Petitioner had not initiated any proceeding within four years and directly approached this Court without availing alternate remedy of filling statutory appeal.

Rule 89(4)(C) cannot be applied retrospectively

GST applicable on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect

When goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released u/s 129(1)(a)

Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

Taxpayers must exhaust statutory remedies before seeking judicial intervention

Assessment Order referenced in Electronic Filing of an appeal constitutes substantial compliance

Bhartiya Urban Pvt. Ltd not guilty of profiteering due to the lack of significant ITC increase and the tax rate actually going up

Notice u/s 129(3) must be issued within seven days of goods detention or seizure