Case Laws

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

Blocked ITC and Bank Accounts To Be Released Subject to 10% Deposit

Repealed GST Rules Inapplicable to Pending Proceedings Due to Absence of Saving Clause

Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date

Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld

Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A

Appellate Authority to Condone Delay When Order Not Properly Notified on GST Portal