Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
Calcutta High Court
Limitation period applies to passing of adjudication order, not to its service; an adjudication order digitally signed within limitation period remains valid even if uploaded and served beyond limitation period and said order would become enforceable only upon such service
Karnataka High Court
Where writ petitioner, a works contractor, sought directions to file returns or amended returns with relaxed penalty, interest or limitation based on reimbursement clause in contract, such contractual entitlement could not override mandatory GST statutory scheme, and no directions could be issued to relax statutory interest, penalty or limitation for filing returns or revised returns, thus impugned relief granted to petitioner by Single Judge was unsustainable GST: Where works contractor received contract pre-GST but invoices post- 01.07.2017 included GST at 12 percent and post-audit demand was raised at 18 percent, direction for reimbursement of GST liability including interest and penalty was enforceable only against employer and not against tax authorities or State, thus, impugned order was to be set aside to that extent
Madras High Court
Where demand arising from mismatch between GSTR-2A and GSTR-3B was challenged as time barred on ground that proceedings ought to have been initiated under section 73 within stipulated time, benefit of exclusion of limitation during Covid-19 period applied and proceedings could not be held barred by limitation
Madras High Court
Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions