Case Laws

Application for rebate filed after the appointed date should be refunded in cash as per the provisions of Section 142(3)

Ruling cannot be given in respect of past supplies already undertaken by the applicant

Any amount deposited voluntarily by the petitioner during search would not amount to collection of tax

Assessing Authority is obligated to provide an opportunity of personal hearing, regardless of the taxpayer's choice to avail it.

Supplier to furnish E-Way bill about goods exceeding Rs.50,000 in value, even for reasons other than supply

Penalty based on corroborative evidence is valid

Provisional attachment of bank account set aside as the taxpayer agreed to pay the outstanding tax amount in installments

Demand stayed as GST Appellate Tribunal is not constituted yet

Applicability of GST on Infrastructure Development, common amenities and facilities charges

‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is exempt