Case Laws

Delay in GST Appeal Despite Statutory Bar Condoned Due to Taxpayer's ill-health

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Mere non filing of returns does not warrant retrospective cancellation of registration

HC cannot interfere in disputes revolving around the classification of services

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time

ITC is available on roof solar plant as it qualifies as plant and machinery and is not considered an immovable property

Officers of the DGGI are empowered to issue summons under Section 70 of the CGST Act

Writ petition not admissible when a detailed order considering the petitioner’s reply along with PH is passed by the Revenue Department

Delayed refunds are entitled to interest under Section 56 of the CGST Act

Registration cancellation order set aside as the SCN failed to clarify the allegations against the taxpayer regarding fraudulent ITC