Case Laws

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

GST Demand on Voucher Trading Quashed

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

E-Way bill route mismatch: Detention of goods upheld as malafide intention proved

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.

Fraudulent GST Registration: Authorities Slammed for Inaction in Identity Theft Case. Proceedings Quashed, Costs Imposed

Refund for Accumulated Inverted ITC Cannot be Denied Solely on the Basis of the Application Filing Date

Retrospective GST Refund Formula for Inverted Duty Structure Upheld

DGGI Authorities Slammed for Illegal Detention, Contempt, and Procedural Lapses in Arrest