Case Laws

Delay in filing appeal condoned upon paying an additional deposit of 15% of the disputed tax amount

GST Officers to Implement Effective Notice Service, Beyond Portal Uploads

Input Tax Credit (ITC) can be denied if the supplier has collected tax but failed to remit it to the government

Tamil Nadu Housing Board barred from Demanding Additional GST on Flats Advertised as 'Inclusive Price'

Taxpayer allowed to file delayed GST Appeal manually with 25% Pre-Deposit

Buyer cannot be penalized for the default of the selling dealer

Reserved judgment is not supported by any provision in the GST Act

Investigation ordered into Tax Authority's Conduct for Mechanical VAT Assessments

Bank Account Freezing Illegal After An Appeal Is Filed u/s 107

Amount deposited during the investigation can be adjusted towards the required pre-deposit for the appeals.