Case Laws

AAR cannot give ruling on issues that are sub-judice or beyond the jurisdiction of the authority

GST on advance payments and the divisibility of turnkey contracts

ITC available on wires/cables & equipment for electricity transmission

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic

Legal Battle Over Seized Cash in GST Proceedings

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration

No provision for appeal against IGST order before GSTAT: Writ admitted

Late Fee for GSTR-9C filing delay quashed

Department's appeals are valid in Giri Transport Company Case. Party to submit merit-based arguments.