Case Laws

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

Order set aside due to concerns related to natural justice.

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

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

Indefinite Summoning Under Section 70 of CGST Act for Inquiry Not Permissible

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.

Once the authorities intend to take an adverse view, the petitioner has to be informed and put to notice to rebut the same

Transfer of TDS from the pre-GST era to the post-GST era is allowed

Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax