Case Laws

Benefit of ITC will accrue to the tax payer when he files the return and claim the ITC on self-assessment basis and not at the time he makes payment to supplier.

Show cause notice cancelling registration must outline the factual backdrop enabling a party to respond effectively

Reasons for rejection of GST Refund must be mandatorily disclosed

Blacklisting has severe repercussions, hence giving a show-cause notice is a must before such an order is made

Overlooking crucial aspects of the taxpayer’s reply and annexed documents renders the order unsustainable

Services for screening tests and accreditation of medical institutions are not exempt

Cancellation with retrospective effect must entail proper justification

Insulating bare M.S. pipes using PU foam and PE film/HDPE jackets falls under SAC '9988 73'

Penalty and interest are unwarranted due to the payment delays attributable to the bank

Recovery against a company director mandates subjective satisfaction that he/she was a director for the concerned period