Case Laws

Consolidated Show Cause Notices for Multiple Years Permissible in Cases of Fraudulent ITC Availment

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

Denial of Cross-Examination on Third-Party Statements Vitiates GST Adjudication Order

Best Judgment Assessment Orders Deemed Withdrawn on Delayed Filing of Returns and Tax Payment

GST Department to Expedite Registration Cancellation Application

Rectification application should be handled by the same department that issued the original order

Non-Edible Castor Oil is Taxable at 5% under HSN 1518

Taxpayer to File Statutory Appeal Due to Missed Hearing Opportunity