Case Laws

Taxability of various charges collected in connection with the distribution of electricity

Adjudication order must record reasons for rejecting taxpayer's submissions

GSTR-3B & 2A mismatch: Order set aside for not following circular 183/15/2022

If return is furnished for the month of September till 30th November, their ITC claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October

ITC denial for supplier default: Buyer to pursue statutory remedies

Time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017

GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases

GST order not sustainable if tax demand under the adjudication order exceeds the amount specified in the show cause notice

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government