Case Laws

Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'

Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

WP dismissed as petitioner himself has given up his right to prove his claim for ITC by not providing any evidence in respect of his claim

Excess Input Tax Refund Allowed as Section 54(1) Amendment is Prospective

WP dismissed as the petitioner did not respond to the show cause notice or provide any evidence to support their claim for input tax credit.

SCN proposing registration cancellation must specify the reason

Printing of pre-examination items, post-examination items, and scanning and processing of results of examinations are exempt

Petitioner to seek efficacious statutory remedy against adjudication order by way of preferring a statutory appeal

Taxpayers should be informed appropriately about the cancellation of their registration to ensure that due process is followed

Interest and penalty are not leviable on excess ITC reversed before utilization