Case Laws

Petitioner allowed to file the application for revocation despite being time barred

Petitioner cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime

Appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application

No order can be passed without granting an opportunity of personal hearing

Registration cannot be cancelled for merely not giving response to the show cause notice

Rajasthan Housing Board is covered under the definition of “Governmental Authority”

Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST. AAR ruling upheld.

Mere expiry of e-way bill doesn’t always create scope for tax evasion

Period of limitation for the purpose of refund application also stands extended for the period as directed by the Hon’ble Supreme Court

Order passed for rejection of appeal due to delay of one day is against the principles of natural justice