Case Laws

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Taxpayer must be provided a reasonable opportunity before the cancellation of registration

ITC is available on the inward supply of motor vehicles used for demonstration purposes contingent on their subsequent use for further supply

Application of Polymer protective coating for bridges falls under SAC '9954 73'