Case Laws

Advance ruling mechanism covers ongoing transactions that have not concluded

Advance ruling mechanism covers ongoing transactions that have not concluded

Interim IGST Exemption granted for Child’s Rare Disease Medicine

Delay in filing GST Appeal due to pending rectification petitions is condonable

Unsigned order is not valid

Department must ensure timely disposal of GST Registration Cancellation Application

Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind

Officers of DGGI are empowered to issue a show cause notice

Order not taking into account taxpayer's detailed reply to be remitted to the Proper Officer for re-adjudication

Issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act