Case Laws

Valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140

SCN to be re-adjudicated as the taxpayer has missed out the receipt of the notice

Exporters are eligible to claim GST refunds where the export proceeds are credited in Indian Rupees through PayPal

Tax liability cannot be arbitrarily imposed based solely on technicalities such as the absence of state-wise turnover in financial statements

Application for revocation of cancellation under Section 30 of the CGST Act should take into account the date of the last return filed

ITC reversal solely based on the supplier's cancelled registration is unsustainable

GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will not apply in case of matters relating to appeal

Order not satisfying the ingredients of Section 74 in terms of allegations of fraud, wilful misstatement, or suppression of facts is liable to be set-aside

Dismissal of GST Appeal under Section 107 due to 73 days delay is justified. Section 107 has impliedly excluded the application of the Limitation Act

ITC available on both direct and indirect expenses involved in the business of selling second-hand luxury cars