Case Laws

Taxpayers whose registrations have been cancelled may apply for fresh registration if they meet certain eligibility criteria

Period from March 1, 2020, to February 28, 2022 is excluded, when calculating the limitation for filing refund applications

Solar power project is a 'composite supply' and a moveable property, attracting 5% GST

Application not admissible if the issue is under investigation. AAR ruling upheld.

Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration

Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.

Showcause Notices Against Online Gaming Companies stayed

Cancellation of registration to be revoked upon payment of outstanding dues

Exclusive reliance on the GST portal for communication did not meet procedural requirements

Passing an attachment order despite pending appeal is not justified