Case Laws

Mistaken claim of ITC under CGST and SGST instead of IGST: Court orders Revenue to to consider the rectification application and pass necessary orders

Period of block of ITC would remain valid only for a period of one year as per Sub-rule (3) of Rule 86A

Lack of a reasonable opportunity for the petitioner is a crucial flaw in the proceedings

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process

Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty

RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.

AAR cannot decide on issues where proceedings are pending against the applicant

AAR cannot decide on procedural matters related to delivery notes and e-way bills

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.