Constitutional validity and legislative competence
Constitution arts. 246A, 269A, 279A; CGST/IGST levy
Open record →Classification and composite or mixed supply
CGST ss.2(30), 2(74), 8; rate notifications
Open record →Intermediary and place of supply
IGST ss.2(13), 13; export conditions
Open record →Input-tax-credit eligibility
CGST ss.16-18; rr.36-45
Open record →Blocked credit and construction
CGST s.17(5)(c)-(d)
Open record →Supplier default and recipient ITC
CGST s.16; rr.36, 37, 37A
Open record →GSTR-2A or 2B mismatch
CGST ss.16, 41; return Rules
Open record →Refund and inverted duty structure
CGST s.54; r.89
Open record →Export and zero-rated supply
IGST s.16; CGST s.54; rr.89-96A
Open record →Detention and e-way bill
CGST ss.68, 129, 130; rr.138-141
Open record →Provisional attachment
CGST s.83; r.159
Open record →Search, seizure and arrest
CGST ss.67, 69, 132; rr.139-141
Open record →Natural justice and service
CGST ss.73-75, 169; procedural Rules
Open record →Limitation under sections 73, 74 and 74A
CGST ss.73, 74, 74A, 75
Open record →Section 128A waiver
CGST s.128A; r.164; SPL forms
Open record →Pre-deposit and appeal
CGST ss.107, 112; rr.108-116
Open record →GSTAT transition and filing
CGST ss.109-121; GSTAT Procedure Rules 2025
Open record →Transitional credit and TRAN-1/TRAN-2
CGST s.140; rr.117-121
Open record →Anti-profiteering transition
CGST former s.171; transferred jurisdiction
Open record →Rule validity and delegated legislation
CGST rule-making powers; Constitution
Open record →Registration cancellation and revocation
CGST ss.29-30; rr.20-23
Open record →Interest and recovery
CGST ss.50, 75, 78-84; rr.142-161
Open record →Summons and prosecution
CGST ss.70, 132, 134-138
Open record →Jurisdiction and proper officer
CGST ss.3-6, 73-74A; notifications and circulars
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