Case Laws

Taxpayer is not required to check the GST portal for show cause notices after Registration cancellation

Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so

Refund cannot be rejected based on grounds not stated in the show cause notice

Execution of the JDA and the transfer of development rights do not amount to a sale of land; rather, they constitute a provision of services, which are subject to GST

Rent received for property used as a Government Social Welfare College Boys Hostel (Govt SWCBH) is taxable under GST

AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'

Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration

Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions

Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee

GST deadline extensions amid pandemic challenges are valid