Case Laws

When Rule 97A permits manual filing, seeking refund by electronic mode only may not be proper.

Orders passed ex-parte are bad in law.

ITC is not available on the GST paid on various expenses incurred towards discharging CSR obligations

SCN proposing cancellation of registration cannot be vague and must specify the reasons for cancellation

GST on works contract service provided to Telangana State Tourism Development Corporation Limited

Construction of ware house & cold storage for TSIICL attracts 18% GST

Shifting of transmission lines does not fall under the definition of supply

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