Case Laws

Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.

GST Registration cancellation quashed as grounds in order differed from SCN

No intervention at the stage of the show cause notice

Assessments carried out against an individual who was deceased cannot be maintained. Fresh notice to be issued to legal heir.

Fake ITC case: Bail granted subject to various conditions including payment of dues

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

Exclusive reliance on the GST portal for communication did not meet procedural requirements

GST collected should be refunded if the transaction does not materialize due to the breach of contract

Passing an attachment order despite pending appeal is not justified

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues