Case Laws

Advance Ruling Application on Member Transactions and Mutuality Doctrine Held Inadmissible

No Article 22(2) Violation in Arrest for Online Gaming GST Evasion

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing

Negative Blocking of Input Tax Credit under Rule 86A Not Permissible When No Balance Available

ITC on Leasehold Rights for Air Separation Plant Blocked Under Section 17(5)(d)

Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible

Proper Officer May Rectify Multiple GST Notices/Orders Issued for Same Tax Period

Bail Granted to Applicant in Fake ITC Case Due to Absence of Direct Evidence of Personal Gain