Case Laws

Rejection of application of transitional credit for belated filing after five years from the prescribed date is upheld

Petitioner to deposit arrears of tax in six equal monthly instalments

Revenue ought to have served the SCN directly by physical mode of service in a case where the Registration was already cancelled

Order set aside due to concerns related to natural justice.

ITC: Burden of proof lies on the dealer to prove the actual physical movement of goods and genuineness of transactions

Writ petitions are not the appropriate forum to challenge assessment orders. Legal remedies must be exhausted first.

GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions

Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

Period of limitation should be calculated from the date of the rectification order