Case Laws

Cancellation of GST registration hinders a company’s ability to operate and threatens state revenue collection

Amount quantified before 30th June, 2019 is eligible for benefit under SVLDRS

Communications and orders from Central Government offices in region "C" (which includes Andhra Pradesh) must be provided in English, either exclusively or in both Hindi and English

Validity of notifications extending the time limit for tax recovery under Section 73(9)

Bonafide purchasing dealers should not be denied ITC for the non-compliance of selling dealers

Notification 56/2023-CT that extended the timeframe for passing orders u/s 73(9) is ultra vires Section 168A of CGST Act

Penalty u/s 129 not leviable for E-Way Bill expiry due to driver’s unplanned detour

Royalty is not classified as a tax but rather as a contractual consideration paid by a mining lessee to a lessor for the right to extract minerals

Fresh adjudication ordered as the taxpayer failed to check the order on the GST portal due to registration cancellation

Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation