Case Laws

Condonation of Delay in Filing GST Appeal Beyond Statutory Period Refused

Purchaser Not Liable for Supplier's Undeposited GST Without Evidence of Collusion or Fake Invoices

Anticipatory Bail Granted for CGST Offences Where Custodial Interrogation Not Indispensable

Supplier Ordered to Pass On GST Benefit of ₹12.20 Lakh to Service Recipient

GST Demand Quashed for Failure to Consider Moratorium under Insolvency and Bankruptcy Code

Garnishee Notices Issued Prematurely for Tax Recovery Based on Credit Note Discrepancy Quashed

Precast Construction Company Needs GST Registration in Other States for Fixed Establishments

Restoration of GST Registration Permitted on Payment of Outstanding Dues and Filing Returns

Input Tax Credit Available for Ancillary Expenses in Used Car Business Under Margin Scheme

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.