Case Laws

Threshold while dealing with a suspension order passed against an authority exercising a Quasi-Judicial power or a Judicial power, must be slightly at a higher level than the test applied for the authorities who are performing administrative functions

Natural Fibre Composite (NFC) Board merits classification under HSN '4411 93'

Bail sanctioned in fake ITC case as the co-accused with a more serious role had also been granted bail

Issuing a consolidated show cause notice for multiple assessment years violates the CGST Act

Excess stock findings necessitate proceeding under Sections 73 or 74 rather than Section 130

SCN uploaded in wrong section of the portal: Taxpayer directed to file appeal before appellate authority

GST not payable on consideration against 'Works Contract' executed in Maldives. AAAR ruling set-aside.

Cancellation of GST registration hinders a company’s ability to operate and threatens state revenue collection

Amount quantified before 30th June, 2019 is eligible for benefit under SVLDRS

Bonafide purchasing dealers should not be denied ITC for the non-compliance of selling dealers