-Intimation in DRC-05 is an appealable order
-Failure to do through a statutory remedy cannot be permitted to be done through a writ petition
-Refund allowed for Tax Excess Paid @ 18% instead of 0.1%
-Transitional Credit denied as Return for 30.06.2017 was having Ni Balance
S.No | Section | Case Subject | Case | Held |
1 | Section | Intimation in | Savita Oil | The petitioners had deposited the disputed tax under protest and were issued an intimation in Form GST DRC-05. The petitioner approached |
2 | Section | Failure to do | Marvel | The petitioner's grievance was that, as time period prescribed under Section 107 (4) of the CSGT Act to challenge the impugned orders by |
3 | Section | Refund | Tagros | The petitioner had supplied goods at the concessional rate of IGST at the rate of 0.1% in terms of Notification No.41/2017 - Integrated Tax |
4 | Section | Transitional | Tvl. Devesh | The petitioner carried forward credit of Rs.1,36,563/- through TRAN-1. However, she did not have any excess credit for the year 2017. |