Case Laws

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

General Penalty Under Section 125 Not Leviable If Late Fee Under Section 47 is Already Imposed

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

DRC-07 Summary Upload is Mandatory for Enabling Statutory Appeal Rights

GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions

Input Tax Credit Claims Barred by Section 16(4) Allowed Within Section 16(5) Extended Deadline

Assessment Order Under Omitted Section 74 for Post-2024 Period Set Aside

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14

Challenge to Show Cause Notice for Registration Cancellation Not Sustained if Charges Understood

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.