Case Laws

Registration Cancellation: Petitioner Directed to File Revocation Application

Coercive Recovery for Wrong ITC Utilization Requires Prior Adjudication, Section 75(12) Inapplicable

Writ Petition Against Section 73 Order Dismissed for Delay in Challenging TRAN-1 Rejection

Writ Petition Dismissed for Alternative Remedy Despite Appellate Tribunal Filing Delays

Limitation Period for Refund of Mistakenly Paid Tax Commences from Date of Correct Payment

Cancellation of GST Registration Does Not Extinguish Prior Tax Liability

Coercive Action Barred on Corporate Guarantees as Supply Pending Legal Clarification

Three-Month Gap Between SCN and Final Order Under Section 73(2) and 73(10) of CGST Act is Mandatory.

Anticipatory Bail Allowed for GST Offences When Custodial Interrogation Not Necessary

Electricity Regulatory Commission's Statutory Functions and Fees Not Subject to GST