Case Laws

GST collected should be refunded if the transaction does not materialize due to the breach of contract

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

No intervention at the stage of the show cause notice

Passing an attachment order despite pending appeal is not justified

Exclusive reliance on the GST portal for communication did not meet procedural requirements

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

Circular on taxability of personal guarantee and corporate guarantee STAYED

GST Officers’ apology for improper arrest of taxpayer accepted

GST Notification ratification cannot substitute recommendation

SCN and Order uploaded only on the GST Portal: Matter remanded for fresh consideration subject payment of 25% of demand