Case Laws

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A

Demand order must be issued within three years from the due date for filing the annual return

GST Act does not allow for piecemeal adjudication of tax-related disputes

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

Stipend paid to trainees is subject to GST

Original filing date must be considered while computing limitation period for Refund claims

Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"

Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year

SCN issued beyond the time limit stipulated under section 73(2) is invalid