Case Laws

Advance Ruling Application Rejected for Previously Decided Issue Accepted by Applicant

Order set-aside for non service of SCN

Time-Barred Appeals to be re-evaluated as per Notification 53/2023-CT

Writ against order cancelling GST registration due to availability of alternative remedy such as filing a revocation application u/s 30

Interest cannot be levied from the date of deposit in the electronic cash ledger till the date of filing of the return

Seized goods to be released upon production of relevant delivery challans

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature

SEZ Unit is entitled to claim a refund of accumulated ITC arising from zero-rated supplies made without tax payment (LUT/Bond)

Personal hearing is a must when adverse orders are being contemplated

Form GST DRC-01 issued without show cause notice: Order quashed