Case Laws

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

Taxpayer must be provided a reasonable opportunity before the cancellation of registration

Application of Polymer protective coating for bridges falls under SAC '9954 73'

ITC is available on the inward supply of motor vehicles used for demonstration purposes contingent on their subsequent use for further supply

18% GST on differential dealer margin provided by the petroleum companies to its retail dealers

Services provided in relation to admissions to foreign universities are not exempt from GST