Case Laws

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Refund Rejection Set Aside: Taxpayer Allowed to Submit Additional Documents

Writ Petition Dismissed with Costs: GST Detention Upheld Due to Systematic Fraud and Lack of Probity

Section 77 Refunds Are Not Barred by Limitation

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Bail Denied for Accused in GST Fraud Involving Bogus Firms and Fake Input Tax Credit

Proceedings Under Section 130 Not Applicable for Excess Stock; Section 73/74 Mandated.

Stock Discrepancy Does Not Prove Mens Rea for Section 74

GST Registration Cancellation Revoked After Tax Liability Discharged Via Electronic Cash Ledger

Appellate Authority Cannot Condon Delay Beyond Statutory Period Under Section 107