Case Laws

GST notice service through the portal is sufficient but not effective

Rectification of Form GSTR-1 for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

GST demand upheld despite procedural lapse in show cause notice

GST claims barred after resolution plan approval by the NCLT

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

ITC Demand quashed Over Procedural Lapses and Unacknowledged Reversal

Complete bank account attachment during adjudication proceedings of GST evasion is unjustified.

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST