Case Laws

Refund of Double Customs Duty Payment: Limitation Inapplicable to Mistaken Deposits

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed

Penalty u/s 129 quashed for solely relying on supplier’s statement

Authorities cannot recover the full tax demand before the appeal period expires

Assignment of Long-Term Leasehold Rights and Land Development Cost are Taxable Under GST

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Profiteering by Subway Franchisee Confirmed, Refund to Consumer Welfare Fund Ordered

Interest payable when amount not refunded within 60 days from the date of original application

Dismissal of Appeal for Non-Payment of Pre-Deposit Upheld

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)