Case Laws

Assignment of Long-Term Leasehold Rights is Immovable Property Transfer, Not Subject to GST

Order Demanding Input Tax Credit Reversal Set Aside Upon Restoration of GST Registration

Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST

Input Tax Credit Cannot Be Denied for Bona Fide Transactions Despite Supplier's Default

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply

Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals

Writ Jurisdiction Not Exercised in Fraudulent ITC Cases Where Appellate Remedy is Available