Case Laws

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

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

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

Impugned Order Quashed for Not Satisfying Section 161 of CGST Act Requirements

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

Central Government Directed to Expedite GST Appellate Tribunal's Operationalization for Adjudicatory Duties

GST Demand Confirmed Higher Than Proposed Set Aside Due to Jurisdictional Error

Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Delay in Input Tax Credit Appeal Condoned; Appellate Authority Directed to Hear Merits