Case Laws

Taxpayer liable for interest on erroneous ITC/GST Refund

No GST on the sale of goods warehoused in 3P FTWZ on "as is where is" basis to customer who clears the same to bonded warehouse under the MOOWR Scheme.

No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise

Wrongly claimed IGST credit need not be reversed if used for CGST and SGST payments

If an appeal is not filed within the statutory period, a challenge through a writ petition cannot be entertained

Show cause notice and adjudication order cannot be issued on the same date

Writ Petition not maintainable if the post of Appellate Authority is filled up

Excess ITC claim: Dept. to consider rectification application in a time bound manner

'Car seat Covers' fall under HSN 8708 attracting 28% GST. AAR ruling upheld.

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate. AAR ruling upheld.