Case Laws

Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021

Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54

Uploading the assessment order to the web portal constitutes valid service under Section 169

Seized Goods and Provisionally Attached Bank Accounts Must Be Released After Statutory Limit

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

Assessee Permitted to Rectify GSTR-1 and GSTR-3B for Inadvertent Errors Post Due Date

GST Notices Uploaded to 'Additional Notices/Orders' Tab Invalidates Proceedings; Requires Reasoned Rectification Order

Group Health Insurance Policies Not Exempt from GST; Exemption Limited to Individual Policies

GST Notifications Diminishing Limitation Illegal; Assessment Order Set Aside for Natural Justice Violation.

Delayed GST Appeals Allowed as Tribunal Was Not Constituted, Waiving Limitation Period