Case Laws

Rectification Pendency is a Genuine Cause for GST Appeal Delay. 58 day delay condoned.

GST Time Extension Notifications 9/2023(CT) and 56/2023 (CT) Quashed Due to Fundamental Flaws

RPAD is required for ex-parte proceedings

Refund of unutilized ITC on business closure is allowed

All modes of service listed under Section 169(1) are valid and can be used independently

Conflicting GST Assessment Orders quashed, Rectification Beyond Portal Application directed

ITC cannot be denied based solely on the retrospective cancellation of supplier's registration

Officers Must Explore Alternate Notice Means After No Portal Response

GST Demand Over Mismatched ITC Heads Quashed Due To Revenue Neutrality

Vehicle Confiscation upheld in GST Evasion Case, Citing Owner's Failure to Respond