Case Laws

Taxes collected without legal authority should be refunded irrespective of being time-barred

Even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time.

Refund claim cannot be rejected on the ground that debit entries were not made

Holding of shares in a subsidiary company by a holding company does not constitute a supply of services

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns

Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax

Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period