Case Laws

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

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

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

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

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

Registration cancellation: SCN cannot be bereft of any particulars, and the consequent order cannot be unreasoned.

Telecommunication services provided to inbound subscribers of Foreign Telecom Operators (FTOs) qualify as export