Case Laws

Petitioner to approach the appellate authority u/s 107 for getting permission to correct mistake in Form GSTR-3B.

Amendment to Section 50(1) of the WBGST Act, 2017 provided for levying interest only on the portion of tax paid by debiting the electronic cash ledger

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

No ITC on solar power panels used for generating electrical energy. AAR ruling upheld.

Absence of a specified date for a hearing in the show cause notice renders it unsustainable

Intimation under rule 142(1A) is required if the SCN period covers both pre and post-amended Rule 142(1A)

No GST if the long-term lease is industrial plot or for development of infrastructure for financial business

Registration restored subject to payment of tax with interest in six equal monthly installments

Non recording of reasons renders the registration cancellation order to be violative of principles of natural justice

WPs filed beyond the statutory appeal period prescribed under Section 107 liable to be dismissed