Case Laws

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

Interactive Flat Panels (IFPs) Classifiable as Monitors under HSN '8528 59 00', Taxable at 28% GST

Service by registered email is a valid method u/s 169, and it is not necessary to use multiple modes of service

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Profiteering by Subway Franchisee Confirmed, Refund to Consumer Welfare Fund Ordered

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

"Parts of Car Seats" Taxable at 18% GST, Not 28%