Case Laws
Writ against SCN which was based on GST Audit observation is premature and liable to be quashed
May 3, 2023
Ruling cannot be given in respect of past supplies already undertaken by the applicant
May 3, 2023
Application for rebate filed after the appointed date should be refunded in cash as per the provisions of Section 142(3)
May 3, 2023
Any amount deposited voluntarily by the petitioner during search would not amount to collection of tax
May 3, 2023
Assessing Authority is obligated to provide an opportunity of personal hearing, regardless of the taxpayer's choice to avail it.
May 2, 2023
Supplier to furnish E-Way bill about goods exceeding Rs.50,000 in value, even for reasons other than supply
April 30, 2023
Penalty based on corroborative evidence is valid
April 30, 2023
Provisional attachment of bank account set aside as the taxpayer agreed to pay the outstanding tax amount in installments
April 26, 2023
No GST exemption on accommodation to pilgrims outside religious place by charitable trust
April 25, 2023
Applicability of GST on Infrastructure Development, common amenities and facilities charges
April 25, 2023