Case Laws

Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

Department to process refund of GST Credit of deceased Taxpayer

Revenue directed to release the seized cash

ITC cannot be denied due to a mere mismatch between GSTR-3B and GSTR-2A in accordance with Circular No. 183/15/2022

Limitation period cannot be invoked when tax is collected without legal authority

Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services

No GST on application services provided to connect auto drivers with customers

Subsidies which do not affect the price of supply cannot be excluded from the value of the supply