Case Laws

GST liability dispute concerning works contracts executed before and after the introduction of GST

Petitioner to deposit arrears of tax in six equal monthly instalments

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

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.