Case Laws

Application of the Limitation Act, 1963 does not apply to Section 107 of the Act

Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act

Holding of shares in a subsidiary company by a holding company does not constitute a supply of services

Even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time.

Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

Refund claim cannot be rejected on the ground that debit entries were not made

Taxes collected without legal authority should be refunded irrespective of being time-barred

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns