Case Laws

Demand order must be issued within three years from the due date for filing the annual return

GST Act does not allow for piecemeal adjudication of tax-related disputes

Stipend paid to trainees is subject to GST

Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent

Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year

SCN issued beyond the time limit stipulated under section 73(2) is invalid

Original filing date must be considered while computing limitation period for Refund claims

Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Export of Pre-packaged and Labeled Processed Shrimp Up To 25 Kgs Liable to GST