Case Laws

Bona Fide Purchasers Cannot Be Denied ITC for Seller's Failure to Deposit Tax

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.

Bona Fide Recipients Entitled to Input Tax Credit Despite Supplier's Tax Default

Challenge to GST Assessment Order for Lack of DIN and Signature Not Maintainable

Supply of Medicines and Consumables to In-patients by Hospital Pharmacy Exempt from GST

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73