Case Laws

Notifications curtailing limitation period vitiated and illegal

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside

Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure

Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications