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Case Laws
GST demand kept in abeyance as charitable activities were held prima facie outside the “course or furtherance of business” under Section 7 of the...
Kirti Gupta
-
6th December 2025
0
Case Laws
Regular Bail Granted Despite Serious Allegations of Fraudulent ITC Availment
Kirti Gupta
-
5th November 2025
0
Case Laws
GST assessment order set aside as no personal hearing was granted in violation of Section 75(4) of the CGST Act
Kirti Gupta
-
4th November 2025
0
Case Laws
GST demand order and appellate rejection set aside; matter remanded as retrospective Section 16(5) amendment entitles assessee to ITC despite appeal delay
Kirti Gupta
-
4th November 2025
0
Case Laws
GST demand quashed as audit report conclusively found no wrongful ITC and adjudicating authority proceeded without jurisdiction
Kirti Gupta
-
4th November 2025
0
Case Laws
Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief
Kirti Gupta
-
4th November 2025
0
Case Laws
GST assessment order quashed and matter remanded as time limit for ITC claim extended under Finance Act, 2024
Kirti Gupta
-
4th November 2025
0
Case Laws
Ex parte GST demand set aside as taxpayer’s illness justified delay and warranted opportunity to participate in Section 73 proceedings
Kirti Gupta
-
4th November 2025
0
Case Laws
ITC ledger blocking quashed as pre-decisional hearing and “reasons to believe” were absent, rendering the action arbitrary under Rule 86A
Kirti Gupta
-
3rd November 2025
0
Case Laws
ITC ledger blocking orders quashed as they were passed without pre-decisional hearing and based on “borrowed satisfaction” lacking independent reasons to believe
Kirti Gupta
-
3rd November 2025
0
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Proper Officer Assigned under Sections 74A & 122 – Circular 254/11/2025-GST
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GST Introduces Rule 31D: RSP-Based Valuation Formula & Rule 86B Relief for Tobacco Products
27th February 2026
GST to Apply on RSP Basis for Pan Masala & Tobacco Products – Notification 19/2025
26th February 2026
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