Case Laws

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

Statutory Affiliation Fees Collected by University Exempt from GST Levy

Appellate Authority Cannot Dismiss Manual Appeal on Technical Grounds After Hearing Merits

Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable

Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing

Coerced Tax Deposits Before Adjudication Cannot Be Treated as Voluntary Payments

Arrest under CGST Act Illegal if Grounds Not Furnished Prior to Remand, Satendra Kumar Antil Applies

Service Tax Dispute Remanded to CESTAT for Merits Decision; Pre-SCN Consultation Mandatory

Quasi-Judicial Authorities Must Verify AI-Generated Citations; Blind Reliance Deemed Flawed and Deceptive

Impugned Order Demanding Transitional Credit Set Aside for Breach of Natural Justice