Case Laws

Time Spent on Rectification Excluded from Appeal Limitation Period

Bail Cancellation Plea Rejected, Deposit to Electronic Cash Ledger Discharges Tax Liability

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST