Case Laws

GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK. AAR ruling upheld.

Taxpayer granted the liberty to pay the interest in ten equal monthly installments as principal amount is already paid

Appeal process would consider the limitation period based on the rectification order rather than the original assessment order

Electronic Credit Ledger can be used for paying pre-deposit for an appeal

Denying ITC based solely on late filing of returns penalizes taxpayers twice

Amalgamating company cannot be subject to legal proceedings once it ceases to exist post-merger

Penalty under Section 129(1)(b) Quashed for Failure to Acknowledge Invoice Ownership

25% tax Deposit for non-compliance in adjudication process

Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

Medical condition is not a valid reason for a 4-year delay in filing a GST appeal