Case Laws

Power u/s. 107(2) doesn’t permit the Commissioner to review the order of an appellate authority

Rule 86A allows for the blocking of credits that were wrongfully utilized, regardless of their current availability in the ledger.

Recredit of the tax paid under the reverse charge mechanism back into their Electronic Credit Ledger is permitted

SCN doesn't warrant judicial interference unless it lacks jurisdiction or was perverse in its issuance

Refund for unutilized ITC is not allowed except in specific circumstances under section 54(3)

Refund: Limitation provisions u/s 54 do not apply where amount is erroneously deposited voluntarily

ITC allowed on goods and services received for construction of telecommunication towers (considered movable property)

No IGST on goods shipped from SEZ to DTA since it is an import by the DTA unit, which is supposed to pay the IGST upon entry

Issue of the pre-show cause notice would not infringe upon the authority's duty to decide the advance ruling

Interest leviable on ineligible ITC transitioned from the pre-GST regime. Penalty under section 74(1) has been set aside.