Case Laws

GST Turnover Assessment Quashed As The Value Of Evaded Purchases Was Fixed Aribitrarily

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

Production of a newly generated e-way bill hours after interception does not negate the presumption of evasion

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

RCM Applicable on Rent for Staff Quarters, But ITC is Blocked Due to Outward Supply Being Non-GST

Self-Drive Car Rental is "Leasing or Renting of Goods" Taxable at Goods-Equivalent Rate