| February 19, 2022 |
Refund not to be denied or withheld on account of manual filing of refund application under Rule 97A of the CGST Rules, 2017, assessee would also be entitled to interest in case of delay in granting refund beyond the time prescribed under law. |
| February 16, 2022 |
Leasing out of residential premises to an entity who is using it as ‘hostel’ for students and working professionals is exempt and not exigible to GST |
| February 7, 2022 |
Denial of refund for non-transmission of data from GSTN to ICEGATE is bad in law being beyond the control of assessee; cost imposed on the department |
| February 4, 2022 |
Limitation period under Section 11B would not be applicable for the amount deposited under ‘Mistake of Law’; No unjust enrichment is applicable when the prices are firm in all respect and independent of any variation |
| February 3, 2022 |
Services provided to a client in India as per the agreement entered with the service receiver outside India on its behalf would amount to ‘export of services’; Issuance of Show Cause notice is obligatory on the department if it proposes to reject the refund claim. |
| February 2, 2022 |
Selling of Cargo Space by a Clearing and Forwarding agent is merely trading of Space and does not amount to support service of business and commerce |
| February 1, 2022 |
Taking different route for delivery of consignment & discrepancy in valuation of goods cannot be the grounds for confiscation of consignment |
| January 31, 2022 |
Bank account as well as Electronic Credit Ledger cannot be attached/froze by the revenue for more than one year |
| January 29, 2022 |
Refund should not be withheld on the ground that an investigation is pending against the Applicant |
| January 28, 2022 |
Summons are not required to be issued where the assessee is cooperating during the inquiry and must be used as a last resort. |
