Case Laws

Ex Parte Order Set Aside for Non-Exploration of All Service Modes and Lack of Personal Hearing

Bail Granted for GST Offence After Charge-Sheet Filing and Investigation Completion

ITC Time Limit Re-evaluation Required Post-Statutory Amendment and CBIC Circular

Refund of Accumulated ITC for Inverted Duty Structure to Apply Modified Rule 89(5) Retrospectively

Registration Cancellation Upheld for ITC Misuse, Non-Physical Goods Movement, and Dual Business Premises

Provisional Bank Account Attachment Under CGST Act Ceases After One Year

Directors Not Automatically Liable for Company's GST Dues if Liquidator Appointed

Benefit of Input Tax Credit Fully Passed On, No Contravention of Anti-Profiteering Provisions

Registration Cancellation: Petitioner Directed to File Revocation Application

Composite GST Show Cause Notices Valid for Multiple Tax Periods and Assessees