Case Laws

Provisional Bank Account Attachment Under CGST Act Ceases After One Year

Registration Cancellation Upheld for ITC Misuse, Non-Physical Goods Movement, and Dual Business Premises

ITC Time Limit Re-evaluation Required Post-Statutory Amendment and CBIC Circular

Composite GST Show Cause Notices Valid for Multiple Tax Periods and Assessees

Petitioner Permitted to Manually File Application for Revocation of GST Registration Cancellation

Benefit of Input Tax Credit Fully Passed On, No Contravention of Anti-Profiteering Provisions

Interim Stay Granted on Adjudication Order Challenging Product Classification for GST Rate

Registration Cancellation: Petitioner Directed to File Revocation Application

Coercive Recovery for Wrong ITC Utilization Requires Prior Adjudication, Section 75(12) Inapplicable

Rectification Application Filed Beyond Prescribed Period Requires Appeal, Not Writ