Case Laws

Applicability of GST on Affordable & Non-Affordable Apartments

Notification No. 56/2023-CT extending deadlines for passing orders under Section 73(10) is ultra vires

Adjudication order passed outside the stipulated limitation period defined in Section 73(10) is invalid

GSTR-3B and GSTR-1 mismatch: Matter remanded on the condition that the taxpayer pay 10% of the disputed tax

Simultaneous proceedings under both the CGST and State GST Acts regarding the same subject matter are impermissible

Cancellation of registration should not be delayed due to any assessment of the petitioner’s tax liability

Once an appeal is filed, continuation of the attachment and garnishee orders is impermissible

Once provisional attachment expires, no provision or jurisdiction is vested with the Department to once again attach the account

Proceedings initiated by state authorities cannot be transferred to central authorities

Refund From Electronic Cash Ledger Mandated for Deceased Proprietor’s Heir