Case Laws

Cannot deny ITC on the sole ground that GST ITC 02 was filed manually especially when electronic submission was impossible

No machinery available in GST law for determination of the question as to whether the transactions in question are sham transactions falling within the ambit of Section 81

Registration Cancellation: Authorities cannot adjudicate on grounds not presented in the original show-cause notice

Construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act

ITC beyond period prescribed u/s. 16(4) to be re-visited post Finance Act, 2024 amendment

Section 16(4) demand order set aside due to Section 16(5) insertion

Disciplinary action proposed against CGST Official for ignoring appellate order

Taxpayer entitled to claim ITC subject to conditions prescribed to newly inserted section 16(5) and section 16(6) of the CGST Act, 2017

78-day delay in filing appeal condoned

No GST on work aimed at alleviating urban flooding