Case Laws

Amount recovered by the GST authorities due to the absence of a constituted GST Tribunal to be refunded with interest

Taxpayer entitled to interest u/s 56 in case of delayed refund

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Personal hearing is a must if adverse decision is contemplated even when the opportunity of hearing is mistakenly marked as "NO" by the taxpayer

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Taxpayer must be provided a reasonable opportunity before the cancellation of registration