Case Laws

Personal hearing must before an adverse assessment order is made

Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.

Late Fee for GSTR-9C filing delay quashed

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration

No provision for appeal against IGST order before GSTAT: Writ admitted

GST under RCM is required to be paid on a one-time basis when a corporate guarantee is received

For the period between 01.07.2017 and 30.11.2022, claim for ITC made before 30th November should be processed

Breakwater does not qualify as "plant and machinery" under Section 17(5)(d), and the taxpayer is not eligible for ITC

GST applicable on Charges paid to Indian Railways on behalf of Operator for operating Palace on Wheels services

R.O. Permeate in Common Effluent Treatment Plants falls under HSN 2201