Case Laws

Buyer cannot be penalized for the default of the selling dealer

Reserved judgment is not supported by any provision in the GST Act

Bank Account Freezing Illegal After An Appeal Is Filed u/s 107

Investigation ordered into Tax Authority's Conduct for Mechanical VAT Assessments

Payment of tax by the supplier is necessary for ITC eligibility

Amount deposited during the investigation can be adjusted towards the required pre-deposit for the appeals.

Summary of a Show Cause Notice in GST DRC-01 cannot replace the formal Show Cause Notice

GST Section 74 Notice Quashed Due to Lack of elements of fraud, misstatement or suppression

Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction

Exemption for "Pure Labor" construction services denied due to material provision