GST
- 1) Action against supplier to be taken first before asking recipient to reverse ITC – HC
- 2) Duty paid by mistake on exempted supply eligible for refund – HC
- 3) The time limit prescribed for claiming ITC under section 16(4) of CGST Act valid – HC
- 4) Issuance of SCN when first appellate authority passed the order is bad in law and hit by the principles of res judicata
- 5) Retrospective cancellation of GST registration from the date of the registration as returns not filed due to closure of business is not justifiable
- 6) Rejection of refund without any detailed reasoning is liable to be set aside – HC
- 7) Penalty imposed on department’s respondent for causing harassment to the litigants and wasting the precious judicial time of the Court
- 8) Once the substantive conditions are satisfied, refund cannot be denied due to a technical error or lacunae in the electronic system – HC
Source DA Advisors
