Case Laws

Provisional Attachment of Bank Accounts Quashed Due to Lack of Reasoned Order

Orders Demanding Refund Recovery Based on Omitted Rule 96(10) Without Saving Clause Are Set Aside

Architectural Consultancy Services to Municipality for Fire Station, Staff Quarters, and Parking Exempt from GST

Petitioner May Seek Revocation of Time-Barred GST Registration Cancellation

GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure

GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order

Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%

Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST

Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside