Case Laws

It is obligatory and mandatory on the part of revenue to provide the taxpayers an opportunity of personal hearing when an adverse decision is contemplated

Clubbing of unutilized ITC refund claims beyond the calendar month for zero-rated exports is allowed

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port: Matter remanded to AAR for fresh consideration

Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act

Application of the Limitation Act, 1963 does not apply to Section 107 of the Act

Director’s remuneration which are declared as 'Salaries' in the books of a company and subjected to TDS under Section 192 of the IT Act, are not taxable being consideration for services by an employee to the employer

Before denying ITC under Section 16(2) of the CGST Act, revenue must consider documentary evidence submitted by the taxpayer

Registration cannot be cancelled with retrospective effect mechanically. Proper officer’s satisfaction for cancellation must be based on objective criteria.

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

Refund claim cannot be rejected on the ground that debit entries were not made