Case Laws

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

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST. HC Ruling Upheld.

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

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

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

Bail Granted in GST Evasion Case Due to Delayed Trial and Documentary Evidence

Input Tax Credit Not Admissible for Solar Power Plant Generating Exempt Electricity for Grid Transfer

Applicant Allowed to Voluntarily Withdraw Advance Ruling Application Without Merit Adjudication

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

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