Case Laws

Non-constitution of GSTAT: Interim stay on the remaining tax demand, provided the petitioner deposits the entire tax demand within four weeks

Purchaser cannot be held responsible for the supplier's actions

Justice cannot be denied for failure to comply with the procedure without giving an opportunity to the Appellant to rectify the procedural defects

ITC can't be denied automatically for non-payment of taxes by the supplier

GST is applicable on Liquidated Damages recovered from the vendors failure to deliver goods on time

Cancellation of GST registration quashed due to the lack of a reasonable opportunity for the assessee to be heard

Revenue to de-freeze the bank account upon the payment of the first installment

No ITC on motor vehicles purchased for test drive purposes if they are retained for the workshop as replacement vehicles

Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) cannot be accepted

Requirements under the law only necessitate the supplier's registration, not the buyer’s