Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted

Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody

Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred

Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored

Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions

Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice

Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed

Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation - authorities must decide within thre...

Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link

Adjudication orders quashed for denying personal hearing under Section 73 GST; orders invalid, remand for fresh proceedings

Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017

Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred

Provisional bank attachment lifted when petitioner offers immovable property security worth at least Rs.2.07 crore; DRC-23 release required

No GST benefit or rate reduction found for three projects; Section 171 CGST not attracted after DGAP report verification

Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal

Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12/2017-CT (Entry No.2)

Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).

Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks

The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continu...

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action