Case Laws

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns

Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Taxpayer entitled to interest u/s 56 in case of delayed refund

Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest