Case Laws

Indefinite Summoning Under Section 70 of CGST Act for Inquiry Not Permissible

GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions

Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.

Once the authorities intend to take an adverse view, the petitioner has to be informed and put to notice to rebut the same

Transfer of TDS from the pre-GST era to the post-GST era is allowed

Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax

Period of limitation should be calculated from the date of the rectification order

Petitioner to approach the appellate authority u/s 107 for getting permission to correct mistake in Form GSTR-3B.

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

Appellate Authority ought to have considered the submissions of the Petitioner before rejecting appeals filed after limitation period