DA Tax Alert – Indirect Tax – August 2023

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