Case Laws

Taxpayer would be entitled to interest from the date immediately after the expiry of sixty days from the receipt of the first refund application

Audit: Corrigendums and the SCN are not liable to be set aside on the basis of lack of approval by the Monitoring Committee

If an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected

SCN should offer a minimum period of 30 days for the noticee to respond

Registration cannot be cancelled without providing an opportunity to contest it

3-month extension granted for payment of interest on delayed payment of tax

DLF Limited not guilty of profiteering as they did not again any additional benefit of ITC

Verification under Section 61 is not a pre-condition for initiation of proceedings under Section 74

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

Error committed by auditor in GST Return filings: GST registration to be restored