Welcome to the September edition of the GST Case Law Compendium. In this guide, we tackle key questions about India’s Goods and Services Tax (GST). We explore issues like whether you can be denied a tax credit without a proper investigation, when criminal proceedings can be initiated, and what happens when the Revenue Department seizes goods.
Explore the latest GST case laws with our August edition Compendium. In Q.1, the Honorable Kerala High Court emphasizes strict adherence to CGST Act timelines, citing precedents like M/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin.
Explore the latest GST case law updates in our July edition Compendium. From attachment of cash-credit accounts to revocation of GST registration and ITC on taxable works contracts, stay informed. Read expert insights on pivotal judgments, procedural nuances, and the impact on taxpayers. Stay ahead with our comprehensive analysis.
Explore key GST case laws in our June 2023 edition. Highlights include the quashing of a Rs.21,000 crore show cause notice and crucial legal rulings. Stay informed
HC held that Rule 89 (4)(c) of CGST Rules which restricts exports made without payment of tax (i.e., under Letter of Undertaking model (LUT Model)) to 1.5 times value of like goods supplied domestically is unconstitutional and ultra vires of the provisions of the GST law
