Case Laws

Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order

Appellate authority has the discretion to condone delays of only up to thirty days

No constitutional guarantee for refunds in situations where the tax structure involves exempted supplies

Interest is payable only if the balance in the electronic credit ledger falls below the amount of wrongly availed input tax credits

After registration cancellation, mode of service of any SCN should be by alternative means

ITC on building leased to a school: Matter remanded to check if the building qualifies as a 'Plant'

Sections 73 and 74 allow for a consolidated notice across multiple years

No ITC to buyer without proof of genuine transactions

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory. HC ruling upheld.

Rule 96(10) is ultra vires Section 16 of the IGST Act due to the unreasonable restrictions it imposed on exporters