Case Laws

Attachment Orders Revoked Upon Petitioner's Undertaking to Pay Admitted GST Liability in Installments

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

GST Assessment on Seigniorage Fees Kept in Abeyance Pending Supreme Court Decision

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

GST Registration Restoration Allowed for Non-Filing After Compliance with Return and Tax Dues

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

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

Transit State GST Authorities Cannot Impose Penalty on Inter-State Goods Without Local Tax Liability

Preferential Location Charges Taxed as Integral Part of Construction Services, Not Independently