Case Laws

No limitation for refund of IGST paid on ocean freight as the levy itself is unconstitutional

VAT: Director cannot typically be held liable for a company's tax dues after resignation and particularly after death, unless gross negligence or misfeasance is demonstrated.

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

Electronic Credit Ledger could be utilized for pre-deposit requirements

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

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'

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

No ITC to buyer without proof of genuine transactions