Case Laws

Purchaser cannot be held responsible for the supplier's actions. HC ruling upheld.

Time limit fixed under Section 54(1) for GST refund is directory and not mandatory

Orders not sustainable as the authorities fail to consider the evidence presented and did not verify the tax deposits

Applicant, who is neither a supplier of goods or services nor seeking a ruling on ITC, does not have the right to seek an advance ruling

GST is leviable under RCM on Lease Renewal and Premium Payments made to Surat Municipal Corporation

Taxpayer to prefer appeal before appellate authority against revenue’s recovery notice

12% GST on job work of converting raw materials owned by other registered dealers

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.

No GST liability on escrow account deposit

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax