Case Laws

Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) cannot be accepted

Requirements under the law only necessitate the supplier's registration, not the buyer’s

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed. AAR ruling upheld.

Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.

Anti-profiteering proceedings against Vishwanath Builders dropped i.r.o projects other than "VISHWANATH SARATHYA"

Registration cancellation cannot be outside the scope of the show cause notice

Appellate authority is directed to determine whether the vehicle was in motion at the time of interception

Section 171(1) of the CGST Act is not applicable to most of the projects, except for "Panchshil Towers"

Anti-profiteering proceedings against Prasu Infrabuild dropped i.r.o projects other than "SKA Green Arch"

Orders quashed as the preceding notices were hosted on the wrong dashboard of the GST portal