Case Laws

Period of limitation for the purpose of appeal does not start until the order passed by the adjudicating authority is uploaded on the GST portal

Provisional attachment u/s 83 is justified where there is bogus billing to defraud the Revenue by generating E­Way bills without physical movement of the goods

For a single transaction and the same movement of goods, there cannot be mulltiple consignment notes

GST on logistics solutions provided to POSCO group

CA, CMA Coaching Institutes are not exempted from GST

Procedural law should not take away the statutorily vested rights of tax payers to claim Transitional Credit

Aparna Constructions failed to pass on the benefit of additional ITC available to them post GST to the buyers of their flats. Profiteering established.

Goods cannot be detained in case of a bonafide dispute of misclassification

No profiteering established as the base price of the product was kept unchanged despite the reduction in the rate of tax

Provisional attachment u/s 83(2) shall cease upon expiry of one year unless fresh order of attachment is issued again