Case Laws

Notification No. 13/2022-Central Tax expressly provides that the period commencing from the 1st day of March, 2020 to 28th February, 2022, would be excluded for the purposes of filing the refund application

Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'

Appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed u/s 107

Circular 183/15/2022 to be followed before disallowing ITC on account of entering the wrong GSTIN number of the recipient in Form GSTR-1

Composite Works Contract for HVDC Terminal Construction is classifiable under construction services falling under SAC 9954, attracting GST @18%

WP dismissed as petitioner himself has given up his right to prove his claim for ITC by not providing any evidence in respect of his claim

Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

WP dismissed as the petitioner did not respond to the show cause notice or provide any evidence to support their claim for input tax credit.

Printing of pre-examination items, post-examination items, and scanning and processing of results of examinations are exempt

SCN proposing registration cancellation must specify the reason