The case involved cancellation of GST registration due to non-response to a notice. The Court allowed restoration subject to filing returns and payment of tax, penalty, and interest.
The Court examined inclusion in a rowdy register without supporting material and found no criminal cases or evidence. It held that such listing is unlawful without tangible proof and ordered deletion of the entry.
Examines whether retrospective tax laws can validly alter past legal interpretations. The case highlights how constitutional limits prevent legislatures from rewriting judicially settled meanings under the guise of clarification.
The case involved denial of GST refund due to unclear documentation on shipping details. The Court held that the assessee must be given a chance to submit proper evidence and ordered fresh adjudication.
The issue involved denial of access to seized documents relied upon in a GST notice. The Court held that taxpayers must be given inspection and copies of relied documents before responding.
Explains the complete process for filing appeals before GSTAT, including the three-month limitation period and mandatory pre-deposit requirements. Highlights that compliance with procedural rules is essential for admissibility and automatic stay of recovery.
The Court clarified that local self-government bodies are not automatically exempt from GST on all activities. It ruled that such claims require factual scrutiny and cannot bypass the statutory appellate mechanism.
The Supreme Court held that the IBC cannot be used as a substitute for execution of a civil court decree. It ruled that initiating CIRP for recovery purposes amounts to misuse of the insolvency framework.
The issue concerns differing tax treatment of single-member US LLCs in India and the US. The position clarifies that India taxes global income regardless of US classification, requiring proper reporting.
A clear guide explaining how both the 1961 and 2025 tax laws will coexist, and why professionals must apply each depending on the assessment year.
