Case Laws

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A

Refund claim can be filed under the category "Others" if the claims could not be filed under "Export of Services"

SCN issued beyond the time limit stipulated under section 73(2) is invalid

Issuing a consolidated show cause notice covering various financial years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under the Statute, if that period is circumscribed by the limitation period prescribed in relation to an earlier financial year

Original filing date must be considered while computing limitation period for Refund claims

Export of Pre-packaged and Labeled Processed Shrimp Up To 25 Kgs Liable to GST

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Taxability on toll collection rights related to a concession agreement with NHAI: CG Tollway Ltd to file appeal against the demand order