Case Laws

Since the petitioner was required to make a quote excluding the GST amount, they cannot be held liable for the payment of GST

Anti-profiteering proceedings against SJP Hotel & Resorts dropped i.r.o construction projects other than "Migsun Wynn"

Taxpayer should be granted a personal hearing before passing the rectification order u/s 161

Seizure and summons issued during the moratorium period are in violation of the moratorium order under section 14 of the IBC

Issuance of Credit Note or Debit Note would arise, only after delivery is taken and the goods are thereafter returned

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

Authorities shouldn't reject an application for refund on the ground of any mismatch without permitting the tax payer to reconcile the same and provide the necessary explanations

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

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