Case Laws

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application

Taxpayer must be provided a reasonable opportunity before the cancellation of registration

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit

ITC is available on the inward supply of motor vehicles used for demonstration purposes contingent on their subsequent use for further supply

Application of Polymer protective coating for bridges falls under SAC '9954 73'

GSTR-3B, 2A mismatch: Matter remanded to the assessing authority to reconsider the petitioner’s case in light of the circular 183/15/2022