Case Laws

ITC claim to be reconsidered under the newly introduced Section 16(5)

Appellate authority cannot entertain appeals filed beyond period allowed u/s 107(4)

Non-submission of specific documents like FIRCs/eBRCs could not be the sole basis for rejecting the refund claim

Audit Memo errors do not impact validity of SCN

No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise. AAR ruling upheld.

Excess stock proceedings should be conducted under Sections 73 or 74 as opposed to Section 130

Order passed even before the 30-day response period for the show cause notice had expired is quashed

State GST Department cannot take action if the Central GST Department has already initiated proceedings on the same matter.

Show cause notice must specify the date, time, and venue for a personal hearing

Personal hearing and the consequent Assessment Order cannot be on the same day