Case Laws

Penalty is not justified if discrepancies are rectified before detention or seizure order is issued

Taxpayer to prefer appeal before appellate authority against revenue’s recovery notice

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.

No GST liability on escrow account deposit

12% GST on job work of converting raw materials owned by other registered dealers

Applicant, who is neither a supplier of goods or services nor seeking a ruling on ITC, does not have the right to seek an advance ruling

GST is leviable under RCM on Lease Renewal and Premium Payments made to Surat Municipal Corporation

ITC claim dispute: Petitioner to present all relevant documents before the assessing authority

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

Department to grant registration to the petitioner-company, emphasizing the need for property demarcation in case both the lessor and lessee operate in the same premises.