Case Laws

Only one operative assessment order for the same periods can exist at any time

GST Recovery Notice cannot be issued directly to a bank without notifying assessee

Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act

Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.

Section 75(10) CGST Act Under Scrutiny: Indusind Bank Challenges Time-Barred SCN

No Violation in Denying Cross-Examination of Officers

ITC Reversal for Non-Genuine Supplier's Tax Default Upheld, Penalty Quashed Due to Lack of Intimation

DGGI not permitted to proceed simultaneously with regard to the period for which the State has initiated proceedings

Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports

Rectification Pendency is a Genuine Cause for GST Appeal Delay. 58 day delay condoned.