Case Laws

Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC

"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202

Time limit under SVLDRS Scheme is directory in nature

Revenue to approach liquidator first and then the directors for unrecovered dues

Statutory benefit of stay u/s 112(9) granted on payment of 20 percent of the remaining amount of tax in dispute

Writ dismissed as disallowance of ITC will affect the beneficiary who availed it and not the petitioners

In cases where the duty drawback rates are identical, the exporters should be entitled to claim the refund of IGST paid

Mere infractions of law are not a valid ground for filing a writ petition to set aside an adjudication notice

Cash seizure is not justified under the GST Act if it does not form part of the stock in trade

Petitioner to file an appeal with an application for condonation of delay considering the recommendations of the 52nd GST Council Meeting