Case Laws

Amount deposited during the investigation can be adjusted towards the required pre-deposit for the appeals.

GST Section 74 Notice Quashed Due to Lack of elements of fraud, misstatement or suppression

Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction

Exemption for "Pure Labor" construction services denied due to material provision

Vehicle Leasing & Logistics Management Services fall under SAC 997319 attracting 18% GST

90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order

Reconsideration of IGST Demand on Un-Cross-Charged Expenses

Pre-deposit for filing a GST appeal using an assessee’s Personal Ledger Account (PLA) is permitted

Personal bank account of a club's president cannot be frozen in relation to the tax liability of the club

Proceedings concerning excess stock should follow the procedures under Sections 73 and 74 instead of Section 130