Case Laws

Input Tax Credit Claim for Late Filed Returns Allowed Under Section 16(5) of CGST Act

GST Credit Eligibility on QIP Proceeds

Validity of CGST Section 16(2)(c) for Input Tax Credit To Be Examined

General Penalty Under Section 125 Not Imposable When Specific Late Fee Under Section 47 Applies

Attachment Orders Revoked Upon Petitioner's Undertaking to Pay Admitted GST Liability in Installments

Writ Petition Dismissed with Liberty to Appeal to Newly Constituted Appellate Tribunal

Appellate Authority Must Provide Opportunity to Explain Appeal Delay Before Dismissing on Limitation

Application for Advance Ruling on GST Rate Voluntarily Withdrawn by Applicant

Applicant Allowed to Voluntarily Withdraw Advance Ruling Application Without Merit Adjudication

GST Assessment on Seigniorage Fees Kept in Abeyance Pending Supreme Court Decision