Case Laws

There should not be overlapping or simultaneous adjudication by different authorities on the same issue

Recovery made pending adjudication is required to be refunded with interest

Bail granted for insufficient documentary evidence from the prosecution and the lengthy nature of the trial process

'Fly Ash Bricks' containing less than 90% fly ash content attract 5% GST. AAAR ruling set-aside.

Time limit for refund to be determined from the date of original application and not follow-up application

Ex-parte assessments and subsequent initiation of recovery proceedings against a deceased person are unsustainable

Denying ITC based solely on web reports without proper compliance of the prescribed procedures is unsustainable

Opportunity for Fresh Consideration in GST Dispute After Procedural Oversights

Appellate authority cannot suo-motu enhance the tax liability

ITC blocked under Rule 86A(1) cannot exceed the actual amount available in the Electronic Credit Ledger