Case Laws

Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council

IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss

Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.

Electronic Credit Ledger can be used for paying pre-deposit for an appeal

Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

Medical condition is not a valid reason for a 4-year delay in filing a GST appeal

Writ under Article 226 cannot be entertained when there is an alternative remedy

Interest on delayed refunds is payable as per section 56 of the CGST Act.

Anticipatory Bail Granted in GST Fraud Case Amid Claims of Double Jeopardy

Appellate authority’s refusal to condone the delay due to personal reasons (husband's illness) is unreasonable