The issue was whether taxpayers could choose between concessional and standard GST rates. The AAR held that once classified ...

The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics. The key takeaway is that mechanical reliance on NGTP tags undermines lawful adjudication and harms ...

The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax ...

The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that liability was quantified before the cutoff date and directed acceptance ...

The new law keeps depreciation methods unchanged for continuity. However, it broadens tax scope by including assets ...

The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court ...

The appellate authority found that facts presented on appeal differed from the original application. The case was remanded ...

The issue was whether a long delay in filing appeals could be condoned. The tribunal held that absence of credible explanation bars condonation, leading to dismissal of ...

The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing ...

The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay ...

The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal ...

The issue concerns fragmented litigation under the earlier tax regime. The new law integrates multiple proceedings into a unified process, reducing duplication. The key takeaway is that litigation is ...