Case Laws

Best Judgment Assessment Orders Deemed Withdrawn Upon Late Filing of Returns

Re-adjudication Ordered for GST Demand on E-way Bill-GSTR-1 Mismatch Due to No Personal Hearing

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST

Delayed application for revocation of the canceled GST registration allowed due to CA miscommunication

Issuance of a single SCN encompassing multiple financial years is impermissible in law

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears

Construction of Service Apartments will fall under construction service of commercial buildings

Flow Meter Maintenance for Recycled Water Supply is a Standalone Service Taxable at 18%

Powers under Rule 86A can be exercised only in respect of the credit of input tax AVAILABLE in the Electronic Credit Ledger on the date the order is made

Interest Demand on Delayed GSTR-3B Filing Quashed. Interest Ceases Upon Deposit in Electronic Cash Ledger.