Case Laws

Assessee is not required to make repeated applications for refund after it had prevailed in its appeals before the appellate authority

Proviso to Section 50 was incorporated by way of a substitution with effect from 1st of July, 2017

Detention proceedings considered invalid if valid documents accompany goods. HC ruling upheld.

CGST and SGST paid on export transactions cannot be retained by state authorities. Required to be transferred to the Central authorities

Simultaneous investigations by different authorities, unless directed against the petitioner, do not preclude the issuance of a show cause notice by another officer

Non-Constitution of GSTAT: Taxpayer to pay entire tax demand within 15 days

Period from 15.03.2020 to 28.02.2022 to be excluded from from limitation

Delay in filing appeal by 112 days on account of accountant's prolonged absence due to a Covid-related illness is condoned

Appeals before the GST tribunal can be made within three months from the date of constitution of GST Tribunal

Registration cancellation set-aside for deficiencies in the show cause notice and unreasonable grounds for cancellation