Case Laws

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access

GST Order Set Aside For Non-Consideration of CBIC Circulars on Corporate Guarantee Valuation

Delay in Filing GST Appeal Condoned Due to Petitioner's Surgery

GST Assessment Order Quashed Due to 'Bunched' Tax Periods and Absence of Pre-SCN Notice

Goods Detention: Department to Choose Between Section 129 and Section 130 Proceedings

Time Spent on Rectification Excluded from Appeal Limitation Period

Bail Cancellation Plea Rejected, Deposit to Electronic Cash Ledger Discharges Tax Liability

Department to Decide SCN Rectification Before Adjudication

Amount Deposited "Under Protest" Can Be Adjusted Against Mandatory Pre-Deposit for Appeal Under Section 107(6)