Case Laws

Registration cannot be cancelled on the premise that place of business is not conducive for business

ITC cannot be disallowed where tax has already been paid to the Government

Application dismissed as the applicant failed to provide documents to support their case

Services provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination are subject to a nil rate of tax

GST under RCM is payable on the guarantee/security provided to a bank by the Managing Director of a company.

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake mandatory CSR activities. AAR ruling upheld.

Notification No. 13/2022-Central Tax expressly provides that the period commencing from the 1st day of March, 2020 to 28th February, 2022, would be excluded for the purposes of filing the refund application

WP dismissed as petitioner himself has given up his right to prove his claim for ITC by not providing any evidence in respect of his claim

Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'

Circular 183/15/2022 to be followed before disallowing ITC on account of entering the wrong GSTIN number of the recipient in Form GSTR-1