Case Laws

Services rendered under a bi-partite agreement do not qualify as intermediary services.

GST Authorities to Refund Seized Cash and Articles Following Completion of Investigation

No provision in the law that allows the tax authorities to attach funds or impose restraints once a deemed stay is in place under Section 107

Proper statutory remedy for stock discrepancies found against a registered dealer is under Sections 73 or 74 and not u/s 130

Consolidated SCN covering multiple financial years is permissible under Section 74 , particularly in cases of fraudulent ITC claims, as the law uses the term "for any period" and not "financial year."

Coercive Refund Recovery Stayed Until GSTAT Becomes Functional

Supplier's registration cancellation after a transaction, or their non-existence at a later inspection, is not a valid reason to deny ITC

Limitation period cannot be reckoned from the date the order is uploaded to the common portal, but rather from the date the taxpayer is made aware of the order

Flawed assessment order to be treated as a new show cause notice

PVC Raincoats classifiable under HSN '3926 20' attracting 18% GST