Case Laws

Appellate authority has the discretion to condone delays of only up to thirty days

Electronic Credit Ledger could be utilized for pre-deposit requirements

Interest is payable only if the balance in the electronic credit ledger falls below the amount of wrongly availed input tax credits

After registration cancellation, mode of service of any SCN should be by alternative means

ITC on building leased to a school: Matter remanded to check if the building qualifies as a 'Plant'

Assessment Order Under Section 74 Invalid Without Corresponding Show Cause Notice

GST Authorities to Process Time-Barred Refund Application Due to Department's Delay

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

No ITC to buyer without proof of genuine transactions

Sections 73 and 74 allow for a consolidated notice across multiple years