Case Laws

Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.

Benefit of the amnesty to appeals extended against orders passed after 31.3.2023 but before the notification itself was issued

Provisional Attachment Quashed, Summons Under Section 70 is Not 'Initiation of Proceedings' Under Section 83

Forensic Analysis of Advocate's Seized CPU Ordered Under Strict Conditions

Retrospective cancellation unsustainable if the SCN failed to propose it.

Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal

Inverted Duty Structure: Part of the circular 181 that confines refunds to applications filed before July 18, 2022, is illegal and arbitrary

Expired E-Way Bill Due to Breakdown Doesn't Prove Tax Evasion. Penalty Quashed

Appeal Order Cannot Be Recalled Under Section 161 of GST Act

Appellate Authority Lacks Power to Remand Case to Adjudicating Authority