Case Laws

Interim relief granted for non-issuance of Pre-Consultation Notice in DRC-01A

Blocking of ITC should only occur if there's a proper balance in the credit ledger and credible grounds for suspicion of wrongdoing exist.

Slaked Lime falls under HSN '2522 20 00' attracting 5% GST

Adjudication order passed outside the stipulated limitation period defined in Section 73(10) is invalid

GSTR-3B and GSTR-1 mismatch: Matter remanded on the condition that the taxpayer pay 10% of the disputed tax

Notification No. 56/2023-CT extending deadlines for passing orders under Section 73(10) is ultra vires

Cancellation of registration should not be delayed due to any assessment of the petitioner’s tax liability

Simultaneous proceedings under both the CGST and State GST Acts regarding the same subject matter are impermissible

Once an appeal is filed, continuation of the attachment and garnishee orders is impermissible

Once provisional attachment expires, no provision or jurisdiction is vested with the Department to once again attach the account