Case Laws

If return is furnished for the month of September till 30th November, their ITC claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October

Time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017

GST order not sustainable if tax demand under the adjudication order exceeds the amount specified in the show cause notice

GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

ITC available on contract staffing services

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government