Case Laws

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.

Condonation of Delay Rejection Without Proper Speaking Order Held Unsustainable

General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy