Case Laws

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

Cancellation of GST registration does NOT prevent subsequent tax recovery

Electronic Credit Ledger Blocked Under Rule 86A to be Unblocked Upon Partial Deposit

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

Detention Order for Expired E-way Bill Quashed when New Bill Produced Pre-Seizure

Supply of Chlorinated Potable Drinking Water to Students Exempt from GST

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