Case Laws

Adjudication on GST on Mining Lease deferred pending SC’s ruling

Order remanded as ITC was rejected without verifying invoices, e-way bills

Grant from Food and Agriculture Organisation of United Nations is not a supply

Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny

Registration Cancellation: Department ordered to conduct verification of additional place of business

Readjudication ordered as SCN uploaded in wrong section of GST portal

Assessment order communicated through the common portal is valid

Filing an appeal post conclusion of writ proceedings is an abuse of process

Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)

Taxpayer could be held accountable only if they took over the business from his/her dead father