Case Laws

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

Personal hearing must be afforded to the petitioner in assessment proceedings when such a request is made

No ITC on the purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability

18% GST on activity of fabrication and mounting of body done on the chassis supplied by the customer (SAC: 9988)

Accumulated ITC of an SEZ unit in respect of supplies received from non-SEZ suppliers is liable to be refunded