Case Laws

Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest

When an adverse decision is contemplated, opportunity for PH should Be provided u/s 75(4), even if not requested

Taxpayer cannot be coerced to deposit tax

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer

GST is payable on the transfer of leasehold rights

SCN proposing registration cancellation must provide clear reason for the proposed cancellation

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

No GST on Solid Waste Management services provided by Cooperative Society

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

Penalty is invalid if the terms of SCN are complied with