Case Laws

Adjudicatory Proceedings Under Section 74 Independent of Section 67 Search Legality. Single Judge Order Set-Aside

DTH Service Provider Profiteered by Not Passing On GST Tax Benefit of Rs 450.18 Crores

Taxpayer May Seek Rectification of Penalty If Original Demand Dropped on Appeal

GST Authorities Lack Power to Seize Cash as Unaccounted Wealth Under CGST Act

Court Directs Physical Application for Installment Payment of GST Demand

Appeals Delay Condoned on Payment of Costs Due to CA's Spiritual Commitment and Appellant's Ill Health

Special Leave Petition Dismissed Due to 544-Day Delay and Becoming Infructuous

E-way Bill Generation Queries Exceed Advance Ruling Authority's Jurisdiction Under CGST Act

GST Registration Denied in One State Due to Non-Compliance in Another

E-commerce Platform Connecting Transporters with Customers Classified as E-commerce Operator Liable to GST. Not GTA