Case Laws

Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents

Demand Order set-aside due to improper service of notice

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

GST E-Way Bill Must Exist at Interception

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)