Case Laws

Application dismissed as the applicant failed to provide documents to support their case

No useful purpose will be served by not allowing persons to revive their registration and integrate them back into the main stream.

ITC cannot be disallowed where tax has already been paid to the Government

Services provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination are subject to a nil rate of tax

GST under RCM is payable on the guarantee/security provided to a bank by the Managing Director of a company.

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake mandatory CSR activities. AAR ruling upheld.

Notification No. 13/2022-Central Tax expressly provides that the period commencing from the 1st day of March, 2020 to 28th February, 2022, would be excluded for the purposes of filing the refund application

Composite Works Contract for HVDC Terminal Construction is classifiable under construction services falling under SAC 9954, attracting GST @18%

Circular 183/15/2022 to be followed before disallowing ITC on account of entering the wrong GSTIN number of the recipient in Form GSTR-1

Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'