Case Laws

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer

Taxpayer cannot be coerced to deposit tax during a search

Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest

GST is payable on the transfer of leasehold rights

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

Taxpayer cannot be coerced to deposit tax

SCN proposing registration cancellation must provide clear reason for the proposed cancellation

No GST on Solid Waste Management services provided by Cooperative Society

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements