Case Laws

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Date of the notice and the date fixed for the personal hearing cannot be the same

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)

PIL Seeking Stricter GST Registration Norms Dismissed

Pre-Deposit Not Required for Appeals Against Penalty Only