Case Laws

Taxpayer cannot be coerced to deposit tax

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer

SCN proposing registration cancellation must provide clear reason for the proposed cancellation

GST is payable on the transfer of leasehold rights

Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

No GST on Solid Waste Management services provided by Cooperative Society

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

Penalty Imposition under Section 129(3) is not automatic

Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime