Case Laws

Cancellation of GST Registration Does Not Extinguish Prior Tax Liability

Writ Petition Dismissed for Alternative Remedy Despite Appellate Tribunal Filing Delays

Writ Petition Against Section 73 Order Dismissed for Delay in Challenging TRAN-1 Rejection

Limitation Period for Refund of Mistakenly Paid Tax Commences from Date of Correct Payment

Three-Month Gap Between SCN and Final Order Under Section 73(2) and 73(10) of CGST Act is Mandatory.

Coercive Action Barred on Corporate Guarantees as Supply Pending Legal Clarification

Demand Notice Issued Without Prior Hearing Treated as Show Cause Notice for Due Process

Anticipatory Bail Allowed for GST Offences When Custodial Interrogation Not Necessary

Profiteering Re-Investigation Required for Comparing Input Tax Credit on Similar Goods

Electricity Regulatory Commission's Statutory Functions and Fees Not Subject to GST