Case Laws

Advance tax paid under VAT regime and lying unutilized can be transitioned

ITC is available on inward supply of car which is used for demonstration purpose and supplied further after a specified time period

Taxpayer unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01: Matter remanded for reconsideration on payment of 10% of disputed tax

Unreasoned Order Imposing GST on Vouchers is set aside for fresh consideration

Form GST ASMT-10 must be issued prior to the issuance of show cause notice

Denial of ITC in respect of services where GST is payable on reverse charge basis, cannot be held to be irrational and arbitrary

Burden of proof for imposition of penalty and confiscation of goods rests on the Department and cannot be done solely on estimates

GSTR 3B & 2A mismatch: Matter to be re-adjudicated subject to 10% Pre-deposit

Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.