Case Laws

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

GST Order Issued Against a Deceased Person is 'Non-est in Law'

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

GST Order Issued in Wrong Name set-aside

Assessment Order Passed a Day Before Personal Hearing Set Aside

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.

E-Way bill route mismatch: Detention of goods upheld as malafide intention proved

Fraudulent GST Registration: Authorities Slammed for Inaction in Identity Theft Case. Proceedings Quashed, Costs Imposed

GST Show Cause Notices for Tax Dues Cannot be Bunched for Multiple Financial Years

Refund for Accumulated Inverted ITC Cannot be Denied Solely on the Basis of the Application Filing Date