Case Laws

No ground to cannot condone delay in GST appeal filed beyond maximum stipulated time limit

No GST on notice pay received from erstwhile employees

Taxpayer should demonstrate valid reasons inorder to by-pass the statutory remedy of appeal

Benefit of ITC cannot be denied on cryptic grounds

Revenue cannot hold that the old and damaged batteries are to be sold according to the weight and not per piece

Adjudication authorities should go into reasons adduced by assessee regarding the belated filing of returns before cancelling registration

Restrictions on utilization of ITC u/r 86A cannot extend beyond the period of one year

Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST

Subsidized deduction made by the company from the employees' salaries for availing food in the facility is not considered a supply under GST.

GST is not leviable if goods are supplied as free replacements under a guarantee period without any consideration