Case Laws

Cancellation with retrospective date is not justified

Cancellation order cannot be insufficient in providing reasons

Lack of Reasons Invalidates GST Registration Cancellation Order

Notice issued for blocking of ITC is unsustainable when it is neither an order u/s 74 nor under Rule 86A

Penalty is not justified if discrepancies are rectified before detention or seizure order is issued

Orders not sustainable as the authorities fail to consider the evidence presented and did not verify the tax deposits

245 GST Appeals Sent to Appellate Authority by virtue of Notification No.53/2023-Central Tax

Time limit fixed under Section 54(1) for GST refund is directory and not mandatory

Purchaser cannot be held responsible for the supplier's actions. HC ruling upheld.

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.