Case Laws

Time limit fixed under Section 54(1) for GST refund is directory and not mandatory

Orders not sustainable as the authorities fail to consider the evidence presented and did not verify the tax deposits

Purchaser cannot be held responsible for the supplier's actions. HC ruling upheld.

Penalty is not justified if discrepancies are rectified before detention or seizure order is issued

Notice issued for blocking of ITC is unsustainable when it is neither an order u/s 74 nor under Rule 86A

12% GST on job work of converting raw materials owned by other registered dealers

Taxpayer to prefer appeal before appellate authority against revenue’s recovery notice

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.

Applicant, who is neither a supplier of goods or services nor seeking a ruling on ITC, does not have the right to seek an advance ruling

No GST liability on escrow account deposit