Case Laws

Order set aside due to concerns related to natural justice.

GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions

Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.

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

Transfer of TDS from the pre-GST era to the post-GST era is allowed

Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax

Appellate Authority ought to have considered the submissions of the Petitioner before rejecting appeals filed after limitation period

Once the authorities intend to take an adverse view, the petitioner has to be informed and put to notice to rebut the same

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

Period of limitation should be calculated from the date of the rectification order