Case Laws

Order not satisfying the ingredients of Section 74 in terms of allegations of fraud, wilful misstatement, or suppression of facts is liable to be set-aside

Application for revocation of cancellation under Section 30 of the CGST Act should take into account the date of the last return filed

Dismissal of GST Appeal under Section 107 due to 73 days delay is justified. Section 107 has impliedly excluded the application of the Limitation Act

ITC available on both direct and indirect expenses involved in the business of selling second-hand luxury cars

GST on constructing roads and bridges for various governmental projects, particularly for the Kerala State Transport Project (KSTP)

Applicability of GST on revenue received from their foreign principal for two main activities: providing intermediary services and installation services

Rectification of GSTR-1 to be allowed where the errors are bonafide and there is no loss to the govt revenue

Appellant is entitled to the materials on the basis of which show cause notice was issued to it and without such materials, it may not be possible for the appellant to give a proper reply

HC cannot review its judgement where there is no error apparent on the face of the record

Order quashed for not considering the objections of the taxpayer