Case Laws

Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order

No limitation for refund of IGST paid on ocean freight as the levy itself is unconstitutional

Appellate authority has the discretion to condone delays of only up to thirty days

Electronic Credit Ledger could be utilized for pre-deposit requirements

No constitutional guarantee for refunds in situations where the tax structure involves exempted supplies

Interest is payable only if the balance in the electronic credit ledger falls below the amount of wrongly availed input tax credits

ITC on building leased to a school: Matter remanded to check if the building qualifies as a 'Plant'

After registration cancellation, mode of service of any SCN should be by alternative means

No ITC to buyer without proof of genuine transactions

GST Authorities to Process Time-Barred Refund Application Due to Department's Delay