Case Laws

ISDs have a right to transition ITC under the CGST Act

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside

CGST Act does not require the transporter to carry the original tax invoice, but rather the duplicate copy

Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance

Department obligated to consider extension of Personal Hearing requests

Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator

Taxability of Corporate Guarantees Provided by Holding Companies to Subsidiaries: No coercive action till the matter is decided by the court

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

GSTR2A vs GSTR3B mismatch due to wrong GSTIN: Matter remanded for fresh assessment

Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act