GST - Input tax credit—SCN for wrongful availment of ITC—Allowability of Shri Narayan Corpn. v. UOI (2024) 120 ITPJ (G) 408 (Mad-HC) GST - Levy of GST—Payment of additional tax—Enhancement of rate of GST Shri Jee Constructions v. State of M.P. & Ors. (2024) 120 ITPJ (G) 412 (MP-HC) GST - Levy of GST—Services provided by advocates—Taxability of Hemanta Kumar Sarma v. UOI (2024) 120 ITPJ (G) 417 (Gau-HC) GST - Levy of GST—Tax on royalty on mining lease—Whether judgment in MADA case to be applied prospectively or retrospectively Mineral Area Development Authority v. Steel Authority of India (2024) 120 ITPJ (G) 418 (SC) GST - Determination of tax—Demand raised on account of difference between GSTR-1 and GSTR-3B returns—Assessee already paid differential amount Vishal Agencies v. Asstt. CST (2024) 120 ITPJ (G) 466 (Mad-HC) GST - Determination of Tax Not Paid, Short-Paid, Etc. New Provisions for Determination of Tax Not Paid, Short-Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized—CA. Satyadev Purohit GST - Cancellation of registration—Non-furnishing of return for a continuous period of six months—Validity of Technosun India (P) Ltd. v. UOI (2024) 120 ITPJ (G) 452 (All-HC) GST - Interest on refund—Delay in processing refund claim not attributable to assessee—Validity of Medical Bureau v. Commr. of CGST (2024) 120 ITPJ (G) 458 (Del-HC) GST - Search and seizure—Release of seized order—Validity of Aimlay (P.) Ltd. v. CCT (2024) 120 ITPJ (G) 459 (Del-HC) GST - Determination of tax—Assessee being unaware of notice issued on GST portal—Validity of National Inspection & Technical Services v. Asstt. CST (2024) 120 ITPJ (G) 462 (Mad-HC)