Case Laws

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

Amendment to Section 50(1) of the WBGST Act, 2017 provided for levying interest only on the portion of tax paid by debiting the electronic cash ledger

Transfer of TDS from the pre-GST era to the post-GST era is allowed

Petitioner to approach the appellate authority u/s 107 for getting permission to correct mistake in Form GSTR-3B.

Once the authorities intend to take an adverse view, the petitioner has to be informed and put to notice to rebut the same

Appellate Authority ought to have considered the submissions of the Petitioner before rejecting appeals filed after limitation period

Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax

No ITC on solar power panels used for generating electrical energy. AAR ruling upheld.

Absence of a specified date for a hearing in the show cause notice renders it unsustainable