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GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025
No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand
Corporate Guarantee Without Consideration Not Taxable Under GST
Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration
RoDTEP Benefit Cannot Be Denied for 'Restricted' Exports Permitted with Specific Authorization
Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods
Interest Liability on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived or Reduced by the Court
Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime
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