Case Laws

Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax

No penalty u/s 129 when goods match the description in the invoices

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

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

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

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

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A

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