Case Laws

Section 171(1) of the CGST Act is not applicable to most of the projects, except for "Panchshil Towers"

No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner

Amount deposited during search proceedings deposited amount should be refunded along with interest because no SCN was issued and there was no determination of tax liability

Anti-profiteering proceedings against Maheshwari Infratech dropped i.r.o projects other than "U-Faria"

Personal Hearing cannot be denied based on a mere “No” in GSTDRC-06

Hearing opportunity a must after blocking ITC under rule 86A. Post decisional hearing to be granted.

Taxpayer should be granted a personal hearing before passing the rectification order u/s 161

Seizure and summons issued during the moratorium period are in violation of the moratorium order under section 14 of the IBC

Since the petitioner was required to make a quote excluding the GST amount, they cannot be held liable for the payment of GST

Issuance of Credit Note or Debit Note would arise, only after delivery is taken and the goods are thereafter returned