Case Laws

Application for Advance Ruling on GST Rate Voluntarily Withdrawn by Applicant

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

Advance Ruling Application Voluntarily Withdrawn, Disposing of the Application Before Merits

Advance Ruling Appellate Authority Can Condon Delay and Proceed with Departmental Appeals

Input Tax Credit Claim Allowed if Returns Filed Before Section 16(5) Cut-off

Order on Incorrect ITC Set-Off Quashed Due to Binding Division Bench Precedent

Bail Granted for GST ITC Fraud Offence Citing Prolonged Custody, Speedy Trial Right

Section 130 Notice Issued Without Prior Tax Determination for Record-Keeping Violation Set Aside

Authorities' Rejection of Refund Despite Clear Court Orders Constitutes Prima Facie Contempt

Service of Notice Directed via Speed Post Under Section 169 of CGST Act