Case Laws

Taxpayers allowed to claim pre-GST accumulated ITC in a 60-day window

Extension of limitation gets applied even to the condonable period

Covid-19 is not a valid ground for delay in processing the refund. Interest payable u/s 56.

Portronics Digital Pvt. Ltd guilty of profiteering for not passing on the benefit of tax reduction to the customers

Registration cannot be cancelled based on a vague show cause notice

Refund rejected due to clerical error: Case remanded for de novo consideration

Shriram Properties Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC

Wheelabrator Alloy Castings Pvt. Ltd guilty of not passing on the benefit of additional ITC to its customers

No ruling on eligibility of ITC on inputs received for development of infrastructure as the matter is sub-judice.

Authorities cannot abuse power to take away amount from anybody’s account without account holder’s permission