Case Laws

Different authorities cannot conduct simultaneous investigations into the same issue under the GST regime

Classification of imported goods can’t be changed after importation unless there is a change in the character of the goods

Seizure notice u/s 129 can be served on the driver transporting the goods

Reverse charge mechanism should not lead to double taxation

Unutilized Cess Credits Not Refundable Nor Transitionable to GST Regime

Order blocking Electronic Credit Ledger without considering reply unjustified

Cancellation of GST registration does not absolve the taxpayer from compliance responsibilities or liabilities

73-Day delay in filing appeal condoned as notice was sent to former consultant

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed: HC ruling upheld.

Taxpayer must first exhaust the statutory appeal remedy under Section 107 before approaching the court through a writ petition