Case Laws

GST collected should be refunded if the transaction does not materialize due to the breach of contract

Fake ITC case: Bail granted subject to various conditions including payment of dues

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

Circular on taxability of personal guarantee and corporate guarantee STAYED

GST Officers’ apology for improper arrest of taxpayer accepted

GST Notification ratification cannot substitute recommendation

Section 169 should be viewed as requiring alternative compliance methods, starting with personal notice or registered communication, before resorting to electronic means or publications

Section 130 permits interim release of detained goods pending finalization of proceedings

Order directed at a deceased individual has no legal standing