Case Laws

Limitation period for an appeal against the assessment order commences from the date of the rectification application’s dismissal rather than from the date of the original assessment order

Revocation of GST registration allowed upon payment of dues

Rule 86A allows for the blocking of credits that were wrongfully utilized, regardless of their current availability in the ledger.

SCN doesn't warrant judicial interference unless it lacks jurisdiction or was perverse in its issuance

Recredit of the tax paid under the reverse charge mechanism back into their Electronic Credit Ledger is permitted

ITC allowed on goods and services received for construction of telecommunication towers (considered movable property)

No IGST on goods shipped from SEZ to DTA since it is an import by the DTA unit, which is supposed to pay the IGST upon entry

Refund for unutilized ITC is not allowed except in specific circumstances under section 54(3)

Refund: Limitation provisions u/s 54 do not apply where amount is erroneously deposited voluntarily

No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal