Case Laws
Clean Energy Cess is leviable even after introduction of GST
September 11, 2023
Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.
September 11, 2023
ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner
September 11, 2023
Delay caused by the pendency of the writ petition should not prevent the petitioner from pursuing the appeal
September 11, 2023
SCN proposing cancellation of registration without reasons cannot be sustained
September 11, 2023
Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.
September 10, 2023
Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website
September 10, 2023
Order cancelling registration should clearly spell out the reasons for the same
September 10, 2023
Applicable GST rate on contracts executed before and after Notf 03/2022-Central Tax (Rate) depends on when the advances were received and invoices were raised
September 10, 2023
Order is liable to be set aside due to technical issues in GST Portal
September 10, 2023