Case Laws

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act

GSTR2A, 3B mismatch: Stay on further recovery

Tax dues cannot be claimed by the Revenue without involving the official liquidator

Revenue cannot change the grounds of detention of goods in the SCN

'Car seat Covers' fall under HSN 8708 attracting 28% GST

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

ITC can't be denied automatically for non-payment of taxes by the supplier