Case Laws

Pre-assessment notice or show cause notice must be issued prior to the adjudication order

Only provision which permits deposit of amount during pendency of investigation is Section 74 (5) of Act

Writ Petition filed at the stage of issuance of DRC-01A is premature and liable to be dismissed

For claiming ITC, genuineness of the transaction and actual physical movement of the goods is necessary

Liability to interest only arises when there has been actual utilization of ITC

Refund applications cannot be rejected on a mere apprehension that the supplier had issued fake invoices

Revenue to cancel the petitioner’s registration with effect from a date as requested by the petitioner

As the goods were not confiscated while on the move, imposition of penalty under Section 129 of the Act is erroneous and bad in law

UP Jal Nigam does not qualify as a 'local authority' and it qualifies as a 'governmental authority'. AAR ruling upheld.

Applicability of GST on revenue share from educational institution and on interest-free refundable deposit