Case Laws

Due date of filing of an appeal in Appellate Tribunals is to be dealt as per Circular No. 132/2/2020-GST

Filing writ petition before passing the adjudication order is pre-mature

Supply of Services Bangalore Water Supply and Sewerage Board attracts 18% GST. AAR ruling upheld.

12% GST on setting up of Naval Communication Network. AAR ruling set aside.

Assessment order purportedly issued by an improper officer: HC directed to decide on the jurisdictional issue

Section 50 can be applied demanding interest only in cases of belated cash payment towards GST but not on ITC available

Refund cannot be rejected based on an erroneous finding

Both Centre and State authorities cannot simultaneously initiate action on the same subject matter

Non-submission of the certified copy u/r 108(3) within 7 days is only a technical defect and should not lead to the sacrifice of the merits of the appeal

Assessment order passed without considering important submission by the petitioner is a non-speaking order