| February 25, 2022 |
25.02.2022- Writ Is Maintainable Even If There Is Alternate Remedy In Case Of Failure Of Rules Of Natural Justice |
| February 23, 2022 |
No Need For Reversal Of Any Amount Under Rule 3(5A) of CENVAT Credit Rules,2004 On The Sale/Removal Of Capital Goods As Scrap By The Output Service Provider. |
| February 22, 2022 |
A Refund Rejection Order Passed Without Stating Any Reasons For Rejection Is Against The Law Stated In Rule 92(3) Of The CGST Rules, 2017A Refund Rejection Order Passed Without Stating Any Reasons For Rejection Is Against The Law Stated In Rule 92(3) Of The CGST Rules, 2017 |
| February 21, 2022 |
Show Cause Notice Quashed Being Bereft Of Any Reason Or Fact, Issued For Suspension Of GST Registration Of The Assessee |
| 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 |
