Case Laws

GST Act does not allow for piecemeal adjudication of tax-related disputes

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent

Demand order must be issued within three years from the due date for filing the annual return

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

SCN issued beyond the time limit stipulated under section 73(2) is invalid

Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year

Original filing date must be considered while computing limitation period for Refund claims

Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)