25-Jun-2024

Tax can't be demanded on post sale discounts received by way of financial credit notes, on the ground that the taxpayer has promoted the business of the seller

25-Jun-2024

Advance ruling can bind only the applicant who went before the Advance Ruling Authority for a decision

24-Jun-2024

Order rejecting IGST refund without giving any reasons set aside

24-Jun-2024

Asian GPR Multiplex guilty of profiteering for failure to pass on the benefits of reduced GST rates on movie tickets to customers

21-Jun-2024

Inability to produce invoices for verification due to COVID: Matter remanded to the authorities for fresh consideration

14-Jun-2024

Seized goods to be released upon production of relevant delivery challans

13-Jun-2024

Assessment orders issued after the demise of the deceased were unsustainable

13-Jun-2024

Personal hearing is a must when adverse orders are being contemplated

13-Jun-2024

Job Work: Remand back to the appellate authority for re-determination of the e-way bill requirement

12-Jun-2024

Delay in filing appeal due to illness: Appellate authority to hear the case on merits

10-Jun-2024

Circular cannot override the rule which permits manual filing of a refund application

07-Jun-2024

SCN sent to old address of taxpayer: Fresh opportunity to be granted for personal hearing

06-Jun-2024

Orders issued without generating the DIN number would have no legs to stand in the eye of law

06-Jun-2024

Appeal cannot be rejected for non-production of the hard copy of the adjudication order as it is only a technical defect

05-Jun-2024

Adjudication order must record reasons for rejecting taxpayer's submissions

04-Jun-2024

If return is furnished for the month of September till 30th November, their ITC claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October

03-Jun-2024

GST order not sustainable if tax demand under the adjudication order exceeds the amount specified in the show cause notice

31-May-2024

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

30-May-2024

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

30-May-2024

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

30-May-2024

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

30-May-2024

‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ fall under HSN '1207 40 90' attracting 5% GST

29-May-2024

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'

29-May-2024

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.

29-May-2024

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST. AAR ruling upheld.