Case Laws

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears

Interest Demand on Delayed GSTR-3B Filing Quashed. Interest Ceases Upon Deposit in Electronic Cash Ledger.

Powers under Rule 86A can be exercised only in respect of the credit of input tax AVAILABLE in the Electronic Credit Ledger on the date the order is made

Flow Meter Maintenance for Recycled Water Supply is a Standalone Service Taxable at 18%

Second Provisional Attachment Order Issued After Lapse Of Statutory Period Quashed

Wrong Adjustment of ITC Between Heads Does Not Attract Section 73 As There Is No Revenue Loss

Ex Parte GST Assessment Quashed Due to Subsequent Return Filing

ITC is not admissible on the compensation cess paid on coal used to generate electricity supplied to the residential township. Single Judge ruling upheld.

Plea for Disclosure of GST Returns Under RTI Quashed: Explicit Prohibition in GST Act and Lack of Public Interest

Ex-parte GST Adjudication Order Set Aside Due to Business Closure, Allowing Fresh Opportunity for Reply