Case Laws

GST demand stayed due to GSTAT absence on payment of entire tax demand within a period of fifteen days

Appeal remanded back to the Appellate Authority to consider the question of limitation in light of the provisions contained in the 52nd Meeting of the GST Council

Rejection of application of transitional credit for belated filing after five years from the prescribed date is upheld

ITC: Burden of proof lies on the dealer to prove the actual physical movement of goods and genuineness of transactions

Order set aside due to concerns related to natural justice.

Writ petitions are not the appropriate forum to challenge assessment orders. Legal remedies must be exhausted first.

GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions

Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

Period of limitation should be calculated from the date of the rectification order