Case Laws

Duplicate Assessment Orders for Same Period Set Aside and Remanded for Reconsideration

Penalty Order Passed Without Prior Notice Quashed for Violating Natural Justice and Section 75(4) CGST Act

GST Registration Cancellation Revocation Application Allowed Post Tax Deposit and Compliance Undertaking

Unutilised ITC Refunds Not Barred by Retrospective Application of Section 54(3) Explanation 2(e) Amendment

No Negative Blocking of Electronic Credit Ledger Under Rule 86A

Bail Granted in GST Fraud Case Involving Fraudulent ITC Availment and Utilization

Manual Revocation Application Allowed After GST Registration Cancellation: Telangana HC

Appellate Authority Cannot Dismiss Appeal Filed Within Court-Granted Limitation Period

Challenge to GST on Royalty at Show Cause Stage Declined

Adjudication Order under Section 74 Quashed for Lack of Fraud or Misstatement Allegations in SCN