Case Laws

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

Input tax credit cannot be denied based solely on the difference between GSTR 2A and GSTR 3B

Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.

Electronic Credit Ledger cannot be blocked without giving an opportunity for a hearing

Department to process refund of GST Credit of deceased Taxpayer

Revenue directed to release the seized cash

Limitation period cannot be invoked when tax is collected without legal authority

ITC cannot be denied due to a mere mismatch between GSTR-3B and GSTR-2A in accordance with Circular No. 183/15/2022

No GST on application services provided to connect auto drivers with customers

Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023