Case Laws

Purchase of raw cotton from the agent of the agriculturist attracts GST under reverse charge mechanism. AAR ruling upheld.

Blocking the ITC beyond the period of one year by unblocking if after the expiry of one year and immediately blocking it thereafter would prima-facie amount to overreaching the provisions of Rule 86A(2)

Value of the goods in transit is to be determined in accordance with the provisions of Section 15

Section 83 cannot be resorted to for recovery of "erroneous" refund

Pre-assessment notice or show cause notice must be issued prior to the adjudication order

Only provision which permits deposit of amount during pendency of investigation is Section 74 (5) of Act

Writ Petition filed at the stage of issuance of DRC-01A is premature and liable to be dismissed

For claiming ITC, genuineness of the transaction and actual physical movement of the goods is necessary

Liability to interest only arises when there has been actual utilization of ITC

Refund applications cannot be rejected on a mere apprehension that the supplier had issued fake invoices