Case Laws

If taxpayer doesn't bother to reply to SCN or to make a request for PH, he cannot take recourse to Sec 75(4) after the order is passed

Negative blocking of ITC under rule 86A is unjustified

GST order quashed due to uploading of notice under wrong tab

VAT: Director cannot typically be held liable for a company's tax dues after resignation and particularly after death, unless gross negligence or misfeasance is demonstrated.

No limitation for refund of IGST paid on ocean freight as the levy itself is unconstitutional

Co-insurance premium and reinsurance commission should not be classified as supply under GST

Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order

Electronic Credit Ledger could be utilized for pre-deposit requirements

No constitutional guarantee for refunds in situations where the tax structure involves exempted supplies

Appellate authority has the discretion to condone delays of only up to thirty days