Case Laws

Petitioner Directed to Seek Rectification for Impugned Order and Recovery Proceedings

Application for Revocation of GST Registration Cancellation to be Considered Upon Dues Deposit

Consolidated Show Cause Notices for Multiple Financial Years Under Section 74 CGST Act Not Permissible

Orders with Verifiable Reference Number on Common Portal Valid Without Explicit DIN

Nominal Recovery for Employee Transportation Not a "Supply" Under CGST Act

Appellate Authority Erred in Dismissing Appeal on Limitation Grounds Due to COVID-19 Extension

Services by Pigmy Agents to Banks Exempt from GST as Employer-Employee Relationship Exists

Section 74 proceedings untenable for ITC reversal with sufficient Electronic Credit Ledger balance

Assessee Entitled to Seized Documents for Responding to Show Cause Notice After Search and Seizure

Demand Based on Immovable Property Sale Outside GST Purview Quashed and Remitted for Fresh Order