Case Laws

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

Taxpayer cannot be forced to pay any amount during the search

ITC can't be denied automatically for non-payment of taxes by the supplier

Search authorization by Joint Commissioner without recording reasons is invalid

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity

Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily

EPC contract for the development of Integrated Gas Surface Facilities falls under SAC 9954 attracting 18% GST

Summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice

Section 16(4) of the CGST Act is not violative of the Constitution

Invoice & e-way bill establish taxpayer's ownership