Case Laws

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

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

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

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

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

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

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