Case Laws

No IGST on goods shipped from SEZ to DTA since it is an import by the DTA unit, which is supposed to pay the IGST upon entry

Refund: Limitation provisions u/s 54 do not apply where amount is erroneously deposited voluntarily

Refund for unutilized ITC is not allowed except in specific circumstances under section 54(3)

ITC allowed on goods and services received for construction of telecommunication towers (considered movable property)

Interest leviable on ineligible ITC transitioned from the pre-GST regime. Penalty under section 74(1) has been set aside.

GST audit to be completed within 3 months from the date on which all the relevant documents are made available

No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal

Issue of the pre-show cause notice would not infringe upon the authority's duty to decide the advance ruling

Action u/s. 73 doesn’t prevent GST authorities from conducting audit u/s 65

Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST