Case Laws

Confiscation proceedings initiated for surplus stock observed during a survey under Section 67 of the U.P. GST Act, 2017, are not permissible under law

Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously

Recovery of Tax Satisfies Pre-Deposit Requirement

Portal Notification Invalid After GST Registration Cancellation

Supplier Entitled to Recover Differential GST from Recipients

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations