Case Laws

Original application's date should be retained for the purpose of determining whether a refund application is timely, regardless of the need to submit a fresh application due to defects

Automobile dealers are entitled to claim ITC on demo vehicles

High Courts have discretion under Article 226 to condone delays in filing appeal (beyond limitation) based on individual cases

ITC is not available on the Gold Coins and T-shirts as they are deemed sales promotional gifts

Section 130 cannot be initiated solely based on excess stock found

Authorities can initiate proceedings under Section 74 independently of any prior actions taken under Section 73

Refund of IGST/Service Tax Paid on Ocean Freight, Transfer to Consumer Welfare Fund Rejected

Two adjudication orders covering the same period is not sustainable

No GST on salary paid to seconded employees as per Circular No. 210/4/2024-GST dated June 26, 2024

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