Case Laws

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

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

GST deadline extensions amid pandemic challenges are valid

Interim Relief Granted in Dispute Over GST on Expatriate Salaries

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Taxpayer can apply for a refund u/s 54 to get the amount allegedly collected through DRC-03

Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Revocation of Registration Cancellation: Delay in invoking the proviso to Rule 23(1) condoned subject to payment of all taxes and filing of returns

Amendment of the DRC forms to be allowed in case of bonafide mistakes