Case Laws

DGGI and State GST authorities enjoy equal standing in initiating and concluding investigations

Taxpayer entitled to interest u/s 56 in case of delayed refund

Filing writ petition immediately after intimation under Section 73(5), is pre-mature

Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively

Personal hearing is a must if adverse decision is contemplated even when the opportunity of hearing is mistakenly marked as "NO" by the taxpayer

Order rejecting ITC u/s 16(2) must consider the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made

Recovery proceedings u/s 78 can be initiated only when the amount is not paid within a period of three months from the date of service of the order

Period impacted by the COVID-19 pandemic to be excluded from the limitation period for filing a refund application

Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria

No grounds to entertain the writ petition in respect of refund application filed beyond the prescribed time limit