Case Laws

SEZ Act does not provide for exemption from the specific cess levied under the GST Compensation Act, 2017

Audit: Corrigendums and the SCN are not liable to be set aside on the basis of lack of approval by the Monitoring Committee

Taxpayer would be entitled to interest from the date immediately after the expiry of sixty days from the receipt of the first refund application

Blocking of ITC in fictitious transactions case is upheld

SCN should offer a minimum period of 30 days for the noticee to respond

3-month extension granted for payment of interest on delayed payment of tax

Registration cannot be cancelled without providing an opportunity to contest it

DLF Limited not guilty of profiteering as they did not again any additional benefit of ITC

Verification under Section 61 is not a pre-condition for initiation of proceedings under Section 74

Revenue Department does not have the power to seize cash under Section 67 of the CGST Act