Case Laws

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed

Authorities cannot recover the full tax demand before the appeal period expires

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Profiteering by Subway Franchisee Confirmed, Refund to Consumer Welfare Fund Ordered

Interest payable when amount not refunded within 60 days from the date of original application

Dismissal of Appeal for Non-Payment of Pre-Deposit Upheld

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Typographical or technical error in refund form should not be a reason to deny the refund

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days