Case Laws

Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws

GSTR-3B, 2A mismatch: Matter remanded to the assessing authority to reconsider the petitioner’s case in light of the circular 183/15/2022

Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision

Proper officer is bound to afford an opportunity of hearing before passing an adverse decision

Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court

Notice must be served on the petitioner before the truck is seized u/s 129

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

Delay in GST Appeal Despite Statutory Bar Condoned Due to Taxpayer's ill-health

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time