-Power to call for additional documents for processing refund (Circular No. 125/44/2019)
-Demand created against Recipient although tax deposited by supplier
-Amount received as part of consideration for distribution to Employees
S.No | Section | Case Subject | Case | Held | Cases Reffered |
1 | Section | Can the Proper | SRG Plastic Company v. | -If an application for refund is accompanied by all relevant documents as prescribed under Rule 89 of | - |
2 | Section | Demand created | Gajrar Singh Ranawat v. | It was contended by the petitioner that supplier has already paid GST on the supplied items, however, | - |
3 | Section | Taxability of | Foodsutra Art of Spices | The applicant was receiving regular amounts on canteen services provided by them and annually they | - |