Case Laws

Writ appeal dismissed for non-exhaustion of alternate remedy of appeal

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned

Single Show Cause Notice for Multiple Tax Periods Under CGST/SGST Act is Impermissible

Bakery items consumed on-premises could indeed be considered restaurant services

Provisional Attachment of Demat Accounts is invalid if no proceedings had been initiated under the required chapters of the MGST Act

Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed

Leasing electric vehicles (E-Bikes) without an operator falls under SAC '9971' (financial lease)

Assessee must be givena minimum of seven days to respond to the notice as stipulated in Form MOV-7 under Section 129(3)

Co-owner's consent is not a prerequisite for GST registration when appropriate ownership documentation is provided

Cancellation of registration based on a single inspection where the taxpayer was absent is not sustainable