Case Laws

Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment

Supplier's Registration Cancellation Does Not Preclude Recipient's ITC Claims Where Tax Has Been Remitted

Portal Notification Invalid After GST Registration Cancellation

Recovery of Tax Satisfies Pre-Deposit Requirement

Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

Supplier Entitled to Recover Differential GST from Recipients

Petitioner Permitted to File GST Appeal Post-Tribunal Constitution Subject to Pre-Deposit

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

GST Liability Must Account for Tax Deposited Under Wrong Head