Case Laws

Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports

Refund of unutilized ITC on business closure is allowed

Conflicting GST Assessment Orders quashed, Rectification Beyond Portal Application directed

Buyer cannot be penalized for the default of the selling dealer

Investigation ordered into Tax Authority's Conduct for Mechanical VAT Assessments

Summary of a Show Cause Notice in GST DRC-01 cannot replace the formal Show Cause Notice

Payment of tax by the supplier is necessary for ITC eligibility

Vehicle Leasing & Logistics Management Services fall under SAC 997319 attracting 18% GST

Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction

Exemption for "Pure Labor" construction services denied due to material provision