Case Laws

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government

ITC can't be denied automatically for non-payment of taxes by the supplier

Search authorization by Joint Commissioner without recording reasons is invalid

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity

Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily

EPC contract for the development of Integrated Gas Surface Facilities falls under SAC 9954 attracting 18% GST

Registration cancellation with retrospective effect is unjustified

Summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice

Section 16(4) of the CGST Act is not violative of the Constitution