Case Laws

Taxpayer permitted to file an application for condonation of delay under the Limitation Act

Proper officer should not be requiring or forcing or coercing a person so summoned to give statement after the office hours

Burden of proving double movement of the goods is on the department

Correctness of basis for invocation of the extended period cannot be called in question by invoking the extra-ordinary writ jurisdiction

HC order in respect of GST on execution of the JDA and the transfer of development rights NOT STAYED

Arrest cannot be executed routinely based solely on allegations of an offense

Delay in filing GST Registration revocation application condoned

GST is leviable on amount recovered as liquidated damages from the suppliers or contractors due to breach of contract or non-performance within the stipulated period

'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services

Absence of GSTAT: Writ Petition challenging GST Orders to be heard