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HC
HC: Amended “relevant date” u/s 54 prospective; Cannot be applied…
HC: Assessment against deceased GST registrant invalid; Fresh assessment to…
HC: Quashes GST proceedings initiated against deceased proprietor
HC: Affirms jurisdiction to issue multiple SCNs for same period on distinct issues
HC: State liable to compensate for negligent loss of seized/confiscated…
HC: Reading down Section 16(2)(c), allows ITC availed by bona-fide recipient…
HC: No general penalty u/s 125 once ‘late fee’ is payable on belated GSTR-9 filing
HC: Clarifies clinical-trial services to overseas entities as exports, holds…
HC: Economic nature and compoundability, decisive factors in considering…
HC: Unsigned GST assessment order invalid; Sets aside DRC-07, permits fresh…
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