Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.

Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld

Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.

Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.

Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.

GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply

Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...

GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.

Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.

Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit

GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.

Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.

Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge

Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...

Input tax credit on cement, steel and works contract for warehouse construction blocked u/s17(5); ITC denied. (5)

Show-cause notice deadlines extended by disputed notifications, and no hearing opportunity-adjudication order set aside for fresh decision

GST portal show-cause notice hidden in "Additional Notices" tab leads to missed hearing; demand order set aside, remanded.

GST demand raised despite taxpayer's show-cause reply being ignored; demand and rectification rejection set aside, remanded for fresh decision

Fraudulent ITC claim order issued without personal hearing; writ refused, delayed statutory appeal allowed if pre-deposit made timely.

Delayed appeal against cancelled GST registration despite no SCN reply or Section 39 returns allowed with costs