Case Laws

Taxes collected without legal authority should be refunded irrespective of being time-barred

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns

Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax

Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Taxpayer should be allowed to rectify the error in the form GSTR-1 if it is a bona fide mistake and there is no loss of revenue to the exchequer

Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.