Case Laws

DRC-01 cannot substitute a proper Show Cause Notice

Any restriction on the electronic credit ledger expires after one year from its imposition under rule 86A(3)

Declaration in TRAN-1 is mandatory, even if the details of a credit transfer document are declared in TRAN-3

GST liability to be discharged individually in each state for works contract executed in two states

Issuance of the show cause notice based on foundational investigation executed by an improper officer is deemed illegal

Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules

ITC of IGST is not allowed if the Bill of Entry is not in the name of the Buyer.

Renting vehicles to a GTA is explicitly exempt under Notification No. 12/2017-Central Tax (Rate)

Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council

GST applicable on rent received from Government for leasing of building