Case Laws

Unutilized ITC Refund Denied to Transferee Company for Partial Transfer and Non-Compliance

Review to Revert Prospective GST Registration Cancellation to Retrospective Effect Rejected

GST Not Payable on Assignment of Leasehold Rights in Land; Refund Directed

Ex Parte GST Assessment Against Unregistered Contractor Set Aside Due to Identity Confusion and Erroneous Data

Interest Payable on Refund of IGST Collected Illegally on Ocean Freight from Date of Deposit

GST ITC Denial on GSTR-2A Mismatch: Rectification Route Allowed

ITC Time Limit Re-evaluation Required Post-Statutory Amendment and CBIC Circular

Refund of Accumulated ITC for Inverted Duty Structure to Apply Modified Rule 89(5) Retrospectively

Directors Not Automatically Liable for Company's GST Dues if Liquidator Appointed

Ex Parte Order Set Aside for Non-Exploration of All Service Modes and Lack of Personal Hearing