Case Laws

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Does an order made available on the common portal constitute communication u/s 169? Matter requires further consideration

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Refund cannot be rejected without considering the contentions of the taxpayer

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind

Registration cancellation order cannot lack proper reasoning

Two SCNs cannot be given on the same issue

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Transfer of development rights by the land owner in consideration of land development services received is taxable under RCM

Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received