Case Laws

Refund on services exported by a taxpayer to its foreign subsidiary is allowed

Fake ITC case: Taxpayer allowed to submit additional documents to establish the actual movement of goods

Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication

Order is invalid due to failure to consider taxpayer's reply

Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest

"Milk food for babies" and "Milk for babies" (trade name: 'Momylac') attracts 18% GST under HSN '1901 10 90'

Scrap dealers cannot resort to Margin Scheme under Rule 32(5)

Dialysis machines falling under the HSN code '9018 90 31' are subject to a 5% IGST rate

Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices

Order not adequately considering the taxpayer's reply sent for re-adjudication