Filing FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST
No assessing authority can refuse to assess the tax fairly and legally, merely because the tax payer was not participating in the proceeding
The Tribunal should not decide questions of law piecemeal necessitating repeated references to High Court: Supreme Court
No disallowance of provisions made by assessee in previous as well as subsequent assessment years: No disallowance can be done in the current year
Raising demand even before conclusion of investigation by GST Authorities is wholly arbitrary and without jurisdiction.
An irregular availment of ITC to the tune of Rs. 120.58 crore detected by DGGI Bhubaneshwar Zonal Unit
GST Authorities cannot be allowed to put the cart before the horse and collect any tax, interest or penalty before they determine the tax liability
Money which may become expenditure on the happening of an event is not expenditure and hence not eligible for deduction: Supreme Court
