The issue involved cancellation of GST registration for non-filing of returns. The Court held that registration can be revived if pending returns and dues are cleared as per prescribed conditions.
The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of dues.
The issue involved SBN deposits treated as unexplained despite being part of recorded sales. The Tribunal held that taxing the same amount again results in impermissible double taxation.
The issue involved cash deposits during demonetization treated as unexplained. The Tribunal held that deposits backed by recorded sales cannot be taxed under Section 68.
The case involved unexplained cash deposits during demonetization. The Tribunal upheld addition for unexplained shortage but deleted addition where advances were supported by evidence.
The issue involved unexplained cash deposits during demonetization. The Tribunal held that once books of account are accepted, deposits recorded therein cannot be treated as unexplained.
The issue involved cash deposits during demonetization treated as unexplained credit. The Tribunal held that when deposits are backed by recorded sales and identifiable debtors, Section 68 cannot be invoked.
The issue involved addition under Section 69A for demonetization cash deposits. The Tribunal held that once sale consideration was accepted as source, the addition could not be sustained.
The Court addressed whether cancellation for non-filing of returns can be reversed after compliance. It held that authorities may restore registration if returns are filed and dues cleared as per Rule 22(4).
Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;
