Case Laws

SCN proposing registration cancellation must provide clear reason for the proposed cancellation

When an adverse decision is contemplated, opportunity for PH should Be provided u/s 75(4), even if not requested

Involuntary payments forced to be made by the taxpayer during a search needs to be refunded along with interest

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

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

No GST on Solid Waste Management services provided by Cooperative Society

Penalty Imposition under Section 129(3) is not automatic

5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements