Case Laws

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Question on Consideration for Export Proceeds Falls Outside AAR Scope

Delay in filing appeal caused by the illness of the counsel condoned

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable