Case Laws

ITC passed on through GSTR-3B is justified since functionality of ITC-02 was not live on the GST portal

Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74

Loan should be considered separate from credit card services, hence, exempt from IGST

Provisional Attachment: Petitioner should have filed objections under Rule 159 (5) instead of directly approaching the court

A telephonic conversation between an officer and the petitioner's proprietor cannot be considered as a personal hearing

Benefit of the amnesty scheme extended to petitioner whose registration was cancelled after the cut-off date.

E-way bills signify rightful ownership of goods.

Application rejected as the applicant did not attend the advance ruling hearing despite multiple opportunities

Revenue cannot dispossess the petitioner or any of the family members of any of their assets in the proceedings under Section 67, without seizing the same

Non-filing of returns for a continuous period of six months cannot be a ground for retrospective cancellation from the date that the registration was granted