Case Laws

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

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

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order

Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

GST Registration Cancellation Revoked Due to Genuine Financial Hardship with Conditions

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14