Case Laws

Section 130 permits interim release of detained goods pending finalization of proceedings

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice

Order directed at a deceased individual has no legal standing

Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021

No GST on transfer of Leasehold rights

Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation

SEZ Act's Overriding Effect Allows SEZ Unit to Claim GST Refund on Zero-Rated Supply.

Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export

ITC cannot be denied without a reference to specific clause u/s 17(5)

Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid