Case Laws

State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority

Supply of goods within the Free Trade Within Zone (FTWZ) shall be subject to the provisions of Schedule III, Paragraph 8(a) of the CGST Act, prior to home consumption.

Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.

Denying ITC based solely on late filing of returns penalizes taxpayers twice

Appeal process would consider the limitation period based on the rectification order rather than the original assessment order

Electronic Credit Ledger can be used for paying pre-deposit for an appeal

Amalgamating company cannot be subject to legal proceedings once it ceases to exist post-merger

Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

25% tax Deposit for non-compliance in adjudication process

Medical condition is not a valid reason for a 4-year delay in filing a GST appeal