Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law & judgment in simplified manner under the title “Lawgics”. The attempt is with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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Note: Post title starting with “Lawgics – serial no” – is notes on GST Act & those starting with “Lawgics – Judgment” is an analysis on judgment connecting with GST Act.
GST Act/Rules
Lawgics – serial no. 168
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.172 and interpretation thereof …
Lawgics – serial no. 167
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.171 and interpretation thereof …
Lawgics – serial no. 166
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.170 and interpretation thereof …
Lawgics – serial no. 164
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168A and interpretation thereof …
Lawgics – serial no. 163
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168 and interpretation thereof …
Lawgics – serial no. 162
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.167 and interpretation thereof …
Lawgics – serial no. 161
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 and interpretation thereof …
Lawgics – serial no. 160
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 and interpretation thereof …
Lawgics – serial no. 159
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.161 and interpretation thereof …
Lawgics – serial no. 158
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.160 and interpretation thereof …
Lawgics – serial no. 157
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.159 and interpretation thereof …
Lawgics – serial no. 156
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.158 and interpretation thereof …
Lawgics – serial no. 155
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.156 and interpretation thereof …
Lawgics – serial no. 154
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.155 and interpretation thereof …
Lawgics – serial no. 153
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.154 and interpretation thereof …
Lawgics – serial no. 152
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.153 and interpretation thereof …
Lawgics – serial no. 151
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.152 and interpretation thereof …
Lawgics – serial no. 150
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.151 and interpretation thereof …
Lawgics – serial no. 149
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.150 and interpretation thereof …
Lawgics – serial no. 148
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.149 and interpretation thereof …
Lawgics – serial no. 147
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.148 and interpretation thereof …
Lawgics – serial no. 146
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.147 and interpretation thereof …
Lawgics – serial no. 145
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.146 and interpretation thereof …
Lawgics – serial no. 144
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.144 and interpretation thereof …
Lawgics – serial no. 143
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.143 and interpretation thereof …
Lawgics – serial no. 142
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.139 and interpretation thereof …
Lawgics – serial no. 141
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.138 and interpretation thereof …
Lawgics – serial no. 140
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.137 and interpretation thereof …
Lawgics – serial no. 139
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.136 and interpretation thereof …
Lawgics – serial no. 138
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.134, 135 and interpretation thereof …
Lawgics – serial no. 137
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.133 and interpretation thereof …
Lawgics – serial no. 136
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.132 and interpretation thereof …
Lawgics – serial no. 135
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.131 and interpretation thereof …
Lawgics – serial no. 134
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.130 and interpretation thereof …
Lawgics – serial no. 133
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.129 and interpretation thereof …
Lawgics – serial no. 132
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.128 and interpretation thereof …
Lawgics – serial no. 131
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.127 and interpretation thereof …
Lawgics – serial no. 130
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.126 and interpretation thereof …
Lawgics – serial no. 129
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.125 and interpretation thereof …
Lawgics – serial no. 128
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.124 and interpretation thereof …
Lawgics – serial no. 127
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.123 and interpretation thereof …
Lawgics – serial no. 126
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.122 and interpretation thereof …
Lawgics – serial no. 125
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.121 and interpretation thereof …
Lawgics – serial no. 124
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.120 and interpretation thereof …
Lawgics – serial no. 123
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.119 and interpretation thereof …
Lawgics – serial no. 122
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.118 and interpretation thereof …
Lawgics – serial no. 121
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.117 and interpretation thereof …
Lawgics – serial no. 120
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.116 and interpretation thereof …
Lawgics – serial no. 119
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.114 and interpretation thereof …
Lawgics – serial no. 118
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.113 and interpretation thereof …
Lawgics – serial no. 117
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.112, Rule 110, 111 and interpretation thereof …
Lawgics – serial no. 116
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.111 and interpretation thereof …
Lawgics – serial no. 115
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.110 and interpretation thereof …
Lawgics – serial no. 114
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.109 and interpretation thereof …
Lawgics – serial no. 113
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.108 and interpretation thereof …
Lawgics – serial no. 112
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.107, Rule 112, 113 and interpretation thereof …
Lawgics – serial no. 111
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.107, 108, 109 and interpretation thereof …
Lawgics – serial no. 110
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.106 and interpretation thereof …
Lawgics – serial no. 109
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.104 and interpretation thereof …
Lawgics – serial no. 108
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.103 and interpretation thereof …
Lawgics – serial no. 107
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.102 and interpretation thereof …
Lawgics – serial no. 106
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.101 and interpretation thereof …
Lawgics – serial no. 105
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.100 and interpretation thereof …
Lawgics – serial no. 104
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.99 and interpretation thereof …
Lawgics – serial no. 103
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.98 and interpretation thereof …
Lawgics – serial no. 102
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.97 and interpretation thereof …
Lawgics – serial no. 101
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.96 and interpretation thereof …
Lawgics – serial no. 100
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.95 and interpretation thereof …
Lawgics – serial no. 099
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.94 and interpretation thereof …
Lawgics – serial no. 098
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.93 and interpretation thereof …
Lawgics – serial no. 097
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.92 and interpretation thereof …
Lawgics – serial no. 096
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.91 and interpretation thereof …
Lawgics – serial no. 095
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.90 and interpretation thereof …
Lawgics – serial no. 094
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.89 and interpretation thereof …
Lawgics – serial no. 093
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.88 and interpretation thereof …
Lawgics – serial no. 092
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.87 and interpretation thereof …
Lawgics – serial no. 091
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.86 and interpretation thereof …
Lawgics – serial no. 090
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.85 and interpretation thereof …
Lawgics – serial no. 089
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.84 and interpretation thereof …
Lawgics – serial no. 088
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.83 and interpretation thereof …
Lawgics – serial no. 087
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.82 and interpretation thereof …
Lawgics – serial no. 086
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.81 and interpretation thereof …
Lawgics – serial no. 085
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.80 and interpretation thereof …
Lawgics – serial no. 084
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.79(2), 79(3), 79(4) and interpretation thereof …
Lawgics – serial no. 083
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.79(1) and interpretation thereof …
Lawgics – serial no. 082
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.78 and interpretation thereof …
Lawgics – serial no. 081
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.77 and interpretation thereof …
Lawgics – serial no. 080
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.76 and interpretation thereof …
Lawgics – serial no. 079
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.75 and interpretation thereof …
Lawgics – serial no. 078
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.74 r.w.r 142 and interpretation thereof …
Lawgics – serial no. 077
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.73 r.w.r 142 and interpretation thereof …
Lawgics – serial no. 076
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.72 and interpretation thereof …
Lawgics – serial no. 075
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.71 and interpretation thereof …
Lawgics – serial no. 074
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.70 and interpretation thereof …
Lawgics – serial no. 073
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.69 and interpretation thereof …
Lawgics – serial no. 072
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Rule 138A, 138B, 138C, 138D, 138E and interpretation thereof …
Lawgics – serial no. 071
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 68 r.w.r 138 and interpretation thereof …
Lawgics – serial no. 070
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 67 r.w.r 139, 140, 141 and interpretation thereof …
Lawgics – serial no. 069
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 66 r.w.r 102 and interpretation thereof …
Lawgics – serial no. 068
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 65 r.w.r 101 and interpretation thereof …
Lawgics – serial no. 067
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 64 and interpretation thereof …
Lawgics – serial no. 066
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 63 and interpretation thereof …
Lawgics – serial no. 065
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 62 and interpretation thereof …
Lawgics – serial no. 064
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 61 r.w.r. 99 and interpretation thereof …
Lawgics – serial no. 063
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 60 r.w.r. 98 and interpretation thereof …
Lawgics – serial no. 062
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 58 and interpretation thereof …
Lawgics – serial no. 061
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 57 and interpretation thereof …
Lawgics – serial no. 060
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 56 and interpretation thereof …
Lawgics – serial no. 059
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec 55 and interpretation thereof …
Lawgics – serial no. 058
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. In continuation to serial no. 055 dt. 27.03.2023. Sec 54(5) …
Lawgics – serial no. 057
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. In continuation to serial no. 055 dt. 27.03.2023. Rule 96, …
Lawgics – serial no. 056
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. In continuation to serial no. 055 dt 27.03.2023. Sec.54(4) r.w.r …
Lawgics – serial no. 055
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.54 and interpretation thereof …
Lawgics – serial no. 054
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.53A and interpretation thereof …
Lawgics – serial no. 053
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.53 and interpretation thereof …
Lawgics – serial no. 052
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.52 r.w.r. 67 and interpretation thereof …
Lawgics – serial no. 051
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.51 and interpretation thereof …
Lawgics – serial no. 050
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.50 and interpretation thereof …
Lawgics – serial no. 049
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.49(7), 49(8), 49(9), 49(10), 49(11), 49(12) r.w.r 85, 88 and …
Lawgics – serial no. 048
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.49(2), 49(4), 49(5), 49(6) r.w.r 86, 88A and interpretation thereof …
Lawgics – serial no. 047
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.49 and interpretation thereof …
Lawgics – serial no. 046
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.48 and interpretation thereof …
Lawgics – serial no. 045
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.47 and interpretation thereof …
Lawgics – serial no. 044
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.46 and interpretation thereof …
Lawgics – serial no. 043
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.45 and interpretation thereof …
Lawgics – serial no. 042
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.44 and interpretation thereof …
Lawgics – serial no. 041
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.41 and interpretation thereof …
Lawgics – serial no. 040
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.40 and interpretation thereof …
Lawgics – serial no. 038
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.39(1) to 39(5) and interpretation thereof …
Lawgics – serial no. 037
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.38 and interpretation thereof …
Lawgics – serial no. 036
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.37 and interpretation thereof …
Lawgics – serial no. 035
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.36 and interpretation thereof …
Lawgics – serial no. 034
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.35 and interpretation thereof …
Lawgics – serial no. 033
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.33 and interpretation thereof …
Lawgics – serial no. 032
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.31A and interpretation thereof …
Lawgics – serial no. 031
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.31(4), 31(5), 31(6), 31(7) r.w.r 53, 54, 55, 55A and …
Lawgics – serial no. 030
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.31(3) r.w.r 49, 46A, 50, 51, 52 and interpretation thereof …
Lawgics – serial no. 029
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.31 and interpretation thereof …
Lawgics – serial no. 028
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.30 and interpretation thereof …
Lawgics – serial no. 027
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.29 and interpretation thereof …
Lawgics – serial no. 026
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.28 and interpretation thereof …
Lawgics – serial no. 025
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.27 and interpretation thereof …
Lawgics – serial no. 024
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.26 and interpretation thereof …
Lawgics – serial no. 023
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.25(7) to 25(12) r.w.r. 13,16, 17, 18 & 25 and …
Lawgics – serial no. 022
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.25 and interpretation thereof …
Lawgics – serial no. 021
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.24 and interpretation thereof …
Lawgics – serial no. 020
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.23 and interpretation thereof …
Lawgics – serial no. 019
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.22 and interpretation thereof …
Lawgics – serial no. 018
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Rule 39, Rule 54 and Sec.21 and interpretation thereof …
Lawgics – serial no. 017
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.20 and interpretation thereof …
Lawgics – serial no. 016
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.19, Ru.le 40 to 44A and interpretation thereon …
Lawgics – serial no. 015
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.18, Ru.le 40 to 44A and interpretation thereon …
Lawgics – serial no. 014
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.17 and interpretation thereon …
Lawgics – serial no. 013
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.17 and interpretation thereon …
Lawgics – serial no. 012
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.16, Rule 26 to 37 and interpretation thereon …
Lawgics – serial no. 011
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.15, Rule 27 to 35 and interpretation thereon …
Lawgics – serial no. 010
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.14 and interpretation thereon …
Lawgics – serial no. 009
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.13 and interpretation thereon …
Lawgics – serial no. 008
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.12 and interpretation thereon …
Lawgics – serial no. 007
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.10, Sec.11 and interpretation thereon …
Lawgics – serial no. 006
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec. 9 and interpretation thereon …
Lawgics – serial no. 005
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec. 8 and interpretation thereon …
Lawgics – serial no. 004
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec. 7 of CGST Act, 2017 and interpretation thereon …
Lawgics – serial no. 003
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec. 5, and Sec. 6 of CGST Act, 2017 and …
Lawgics – serial no. 002
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec. 2, Sec. 3 and Sec. 4 of CGST Act, …
Lawgics – serial no. 001
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Section 1 of CGST Act, 2017 and interpretation thereon …
GST Judgment
Lawgics – Judgment No. 201
Synopsis: The Delhi High Court dismissed the writ petition involving fraudulent ITC claims, directing the petitioner to pursue appellate remedy …
Lawgics – Judgment No. 200
GST RC cancellation is not justified as petitioner was not given fair opportunity to respond …
Lawgics – Judgment No. 199
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is …
Lawgics – Judgment No. 198
Synopsis: The demand order was quashed on the ground that the hearing notices must not be merely uploaded on portal …
Lawgics – Judgment No. 197
Synopsis: Notification dated 11.03.2022 & 25.11.2024 confers power to Principal Commissioner Delhi North and Delhi West to issue notices under …
Lawgics – Judgment No. 196
Once revenue taken particular stand same cannot be completely changed by different reason or ground and therefore demand order was …
Lawgics – Judgment No. 195
GST Registration Cancellation was set aside and the Petitioner was granted personal hearing and access to GST portal to upload …
Lawgics – Judgment No. 194
Synopsis: Delhi High Court allowed petitioners to pursue appellate remedies though Court noted petitioners had sufficient information to respond to …
Lawgics – Judgment No. 192
Synopsis: Court directed Department to intimate the total outstanding statutory dues till date of GST RC cancellation and restore such …
Lawgics – Judgment No. 191
It is the choice of petitioner to either file appeal u/s 107 or revision u/s 108 against orders passed u/s …
Lawgics – Judgment No. 188
The Department can proceed under Section 35(6) or 73 or 74 of the UPGST Act instead of Section 130 of …
Lawgics – Judgment No. 187
Synopsis: Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer …
Lawgics – Judgment No. 186
GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only reason set out in the impugned …
Lawgics – Judgment No. 185
Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the Petitioner for not filing it …
Lawgics – Judgment No. 184
The SCN and GST cancellation order lacked proper reasoning and showed non-application of mind, therefore, were aside …
Lawgics – Judgment No. 183
Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting reliance …
Lawgics – Judgment No. 182
Synopsis: Non-compliance with appellate orders could lead to administrative chaos and erode public confidence in the appeal system …
Lawgics – Judgment No. 181
The SCN lacked specific details or evidence to support the allegations of fraud, willful misstatement, or suppression of fact and …
Lawgics – Judgment No. 180
Synopsis: The Supreme Court held that if construction of a building is essential for supplying services such as renting out, …
Lawgics – Judgment No. 179
The SCNs were not placed in a way that would attract the petitioner’s attention and thus, the impugned order set …
Lawgics – Judgment No. 178
Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on the same subject matter. Once a …
Lawgics – Judgment No. 177
Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required …
Lawgics – Judgment No. 176
Procedural lapse in Part B of the E-way bill was minor and curable and goods were moved within the same …
Lawgics – Judgment No. 175
Section 83(1) mandates that any provisional attachment order must contain reasons for the Commissioner’s decision to protect the government’s revenue …
Lawgics – Judgment No. 174
GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the …
Lawgics – Judgment No. 173
The petitioner is not remediless and can seek refund in accordance with law when he was coerced to deposit an …
Lawgics – Judgment No. 172
The impugned order was set aside which confirmed demand on the ground that the petitioner had availed ITC from “cancelled …
Lawgics – Judgment No. 171
Reopening the case and issuing a new SCN for the same year without providing specific reasons or addressing the petitioner’s …
Lawgics – Judgment No. 170
Cancellation of GST registration, alleging that assessee has issued invoices or bills without supplying goods or services by merely reproducing …
Lawgics – Judgment No. 169
SCN lacked sufficient details to elicit a meaningful response from petitioner. Thus, petitioner’s GST registration was directed to the restored …
Lawgics – Judgment No. 168
Impugned order based on report from proper officer regarding survey conducted on 24.03.2018, which had not been confirmed or communicated …
Lawgics – Judgment No. 167
Section 83 prohibits an assessee in default from transferring assets to defeat government revenue interests. Thus, the asseesee must prove …
Lawgics – Judgment No. 166
Assessment order rejecting claim for ITC on grounds of violation of Section 16(2)(c) was set aside as supplier had paid …
Lawgics – Judgment No. 165
Section 35(3) prohibits proceedings under Section 130 for alleged excess stock found during the survey. Proceedings should have been initiated …
Lawgics – Judgment No. 164
GST Assessment order was set aside as the CGST Act’s assessment time limit was extended for F.Y. 2018-19, but no …
Lawgics – Judgment No. 163
GST Cancellation order was set aside as it affected assessee’s valuable rights and lacked reasoning …
Lawgics – Judgment No. 162
Revisionary order passed for recovery of erroneous grant of refund was set as Supreme Court’s extension of limitation periods due …
Lawgics – Judgment No. 161
Synopsis: Petitioner should seek remedy through the appropriate statutory process after the competent authority makes a decision and passes an …
Lawgics – Judgment No. 160
Procedural delays do not hinder justice, especially when the petitioner has made bona-fide efforts to comply with appeal requirements, then …
Lawgics – Judgment No. 159
Once an amalgamating entity ceases to exist upon an approved Scheme of Amalgamation, the Revenue cannot issue SCNs in the …
Lawgics – Judgment No. 158
Cancellation of GST registration is not contingent upon tax liability …
Lawgics – Judgment No. 157
Procedural mistakes in transitioning ITC should not lead to denial of credit if substantive entitlement is proven, when petitioner had …
Lawgics – Judgment No. 156
Any communication without a DIN is deemed invalid and considered as never issued as per Circular No. 122/41/2019-GST dated 05.11.2019 …
Lawgics – Judgment No. 155
Since the SCN for cancellation of RC was not issued in the correct form, the entire proceedings, including the cancellation …
Lawgics – Judgment No. 154
Late fees for belated filing of GSTR-9 & GSTR-9C cannot be demanded when Government itself has given waiver through Amnesty …
Lawgics – Judgment No. 153
HC allowed filing of Revised GSTR-3B return to correct error when such error led to scrutiny proceedings u/s 61, culminating …
Lawgics – Judgment No. 152
Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that …
Lawgics – Judgment No. 151
The GST Appeal can be filed belatedly with an application for condonation of delay by invoking the provisions of Section …
Lawgics – Judgment No. 150
GST Proceedings are invalid without Document Identification Number (DIN) …
Lawgics – Judgment No. 149
The GST registration cannot be cancelled with retrospective date merely on account of non-filing of few returns …
Lawgics – Judgment No. 148
GST Assessment Proceeding cannot be initiated against deceased person …
Lawgics – Judgment No. 147
Demand Order was set aside on the ground of breach of principles of natural justice …
Lawgics – Judgment No. 146
Provisional attachment under Section 83 cannot be done without issuing proper notice under section 74 of CGST Act, 2017 …
Lawgics – Judgment No. 145
On perusal of the impugned order, it is evident that no reasons are specified therein. The tax demand under the …
Lawgics – Judgment No. 144
As per the Circular dated 09.02.2018 issued by the CBIC, Central Government of India, the officers of Director General of …
Lawgics – Judgment No. 143
Rule 86(A) does not allow insertion of negative balances in Electrnonic Credit Leedger …
Lawgics – Judgment No. 142
Appellate Authority has the power to condone delay in Filing GST Appeals beyond limitation period …
Lawgics – Judgment No. 141
Proper Officer had to at least consider the reply on merits and then form an opinion …
Lawgics – Judgment No. 140
The appeal filed against the aforesaid order has been dismissed on the ground of limitation only …
Lawgics – Judgment No. 139
In the present case, dispute pertains to denial of input tax credit. Therefore, the petitioner cannot deposit any amount from …
Lawgics – Judgment No. 138
The petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed …
Lawgics – Judgment No. 137
Madras HC – Undoubtedly, it is not open to the Department to reopen the same issue vide new show cause …
Lawgics – Judgment No. 136
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 136 …
Lawgics – Judgment No. 135
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 135 …
Lawgics – Judgment No. 134
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 134 …
Lawgics – Judgment No. 133
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 133 …
Lawgics – Judgment No. 132
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 132 …
Lawgics – Judgment No. 131
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 131 …
Lawgics – Judgment No. 130
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 130 …
Lawgics – Judgment No. 129
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 129 …
Lawgics – Judgment No. 128
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 128 …
Lawgics – Judgment No. 127
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 127 …
Lawgics – Judgment No. 126
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 126 …
Lawgics – Judgment No. 125
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 125 …
Lawgics – Judgment No. 124
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 124 …
Lawgics – Judgment No. 123
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 123 …
Lawgics – Judgment No. 122
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 122 …
Lawgics – Judgment No. 121
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 121 …
Lawgics – Judgment No. 120
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 120 …
Lawgics – Judgment No. 119
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 119 …
Lawgics – Judgment No. 118
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 118 …
Lawgics – Judgment No. 117
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 117 …
Lawgics – Judgment No. 116
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 116 …
Lawgics – Judgment No. 115
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 115 …
Lawgics – Judgment No. 114
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 114 …
Lawgics – Judgment No. 113
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 113 …
Lawgics – Judgment No. 112
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 112 …
Lawgics – Judgment No. 111
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 111 …
Lawgics – Judgment No. 110
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 110 …
Lawgics – Judgment No. 109
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 109 …
Lawgics – Judgment No. 108
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 108 …
Lawgics – Judgment No. 107
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 107 …
Lawgics – Judgment No. 106
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 106 …
Lawgics – Judgment No. 105
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 105 …
Lawgics – Judgment No. 104
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 104 …
Lawgics – Judgment No. 103
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 103 …
Lawgics – Judgment No. 102
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 102 …
Lawgics – Judgment No. 101
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 101 …
Lawgics – Judgment No. 100
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 100 …
Lawgics – Judgment No. 99
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 099 …
Lawgics – Judgment No. 98
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 098 …
Lawgics – Judgment No. 97
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 097 …
Lawgics – Judgment No. 96
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 096 …
Lawgics – Judgment No. 95
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 095 …
Lawgics – Judgment No. 94
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 094 …
Lawgics – Judgment No. 93
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 093 …
Lawgics – Judgment No. 92
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 092 …
Lawgics – Judgment No. 91
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 091 …
Lawgics – Judgment No. 90
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 090 …
Lawgics – Judgment No. 89
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 089 …
Lawgics – Judgment No. 88
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 088 …
Lawgics – Judgment No. 87
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 087 …
Lawgics – Judgment No. 86
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 086 …
Lawgics – Judgment No. 085
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 085 …
Lawgics – Judgment No. 84
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 084 …
Lawgics – Judgment No. 083
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 083 …
Lawgics – Judgment No. 82
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 082 …
Lawgics – Judgment No. 081
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 081 …
Lawgics – Judgment No. 080
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 080 …
Lawgics – Judgment No. 079
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 079 …
Lawgics – Judgment No. 078
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 078 …
Lawgics – Judgment No. 077
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 077 …
Lawgics – Judgment No. 076
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 076 …
Lawgics – Judgment No. 075
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 075 …
Lawgics – Judgment No. 074
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 074 …
Lawgics – Judgment No. 73
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 073 …
Lawgics – Judgment No. 072
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 072 …
Lawgics – Judgment No. 071
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 071 …
Lawgics – Judgment No. 070
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 070 …
Lawgics – Judgment No. 069
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 069 …
Lawgics – Judgment No. 068
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 068 …
Lawgics – Judgment No. 067
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 067 …
Lawgics – Judgment No. 066
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 066 …
Lawgics – Judgment No. 065
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 065 …
Lawgics – Judgment No. 064
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 064 …
Lawgics – Judgment No. 063
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 063 …
Lawgics – Judgment No. 062
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 062 …
Lawgics – Judgment No. 061
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 061 …
Lawgics – Judgment No. 060
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 060 …
Lawgics – Judgment No. 059
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 059 …
Lawgics – Judgment No. 058
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 058 …
Lawgics – Judgment No. 057
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 057 …
Lawgics – Judgment No. 056
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 056 …
Lawgics – Judgment No. 055
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 055 …
Lawgics – Judgment No. 054
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 054 …
Lawgics – Judgment No. 053
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 053 …
Lawgics – Judgment No. 052
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 052 …
Lawgics – Judgment No. 051
Lawgics – Judgment No. 051 …
Lawgics – Judgment No. 050
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 050 …
Lawgics – Judgment No. 049
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 049 …
Lawgics – Judgment No. 048
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 048 …
Lawgics – Judgment No. 047
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 047 …
Lawgics – Judgment No. 046
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 046 …
Lawgics – Judgment No. 045
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 045 …
Lawgics – Judgment No. 044
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 044 …
Lawgics – Judgment No. 043
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 043 …
Lawgics – Judgment No. 042
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 042 …
Lawgics – Judgment No. 041
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 041 …
Lawgics – Judgment No. 040
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 040 …
Lawgics – Judgment No. 039
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 039 …
Lawgics – Judgment No. 038
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 038 …
Lawgics – Judgment No. 037
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 037 …
Lawgics – Judgment No. 036
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 036 …
Lawgics – Judgment No. 035
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 035 …
Lawgics – Judgment No. 034
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 034 …
Lawgics – Judgment No. 033
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 033 …
Lawgics – Judgment No. 032
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 032 …
Lawgics – Judgment No. 031
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 031 …
Lawgics – Judgment No. 030
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 030 …
Lawgics – Judgment No. 029
Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 029 …
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