Case Laws

Solar power project is a 'composite supply' and a moveable property, attracting 5% GST

Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration

Showcause Notices Against Online Gaming Companies stayed

Application not admissible if the issue is under investigation. AAR ruling upheld.

Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.

Cancellation of registration to be revoked upon payment of outstanding dues

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

Fake ITC case: Bail granted subject to various conditions including payment of dues

Exclusive reliance on the GST portal for communication did not meet procedural requirements

Passing an attachment order despite pending appeal is not justified