Case Laws

Taxpayer's right to refund cannot be foreclosed due to such technical glitches that prevent timely filing

GST is applicable on compensation collected in the form of liquidated damages or trade settlement charges from customers for breach of contract or non-performance in the sale of edible oil

Provisional attachment of bank account u/s. 83 based on tangible materials found during investigation is legal

Matter remanded as no official copy of the notices was served physically or uploaded on the GST portal

Non-filing of GSTR-1 by certain suppliers before the due date: Matter remanded to AO

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.

Transfer of title of goods within the FTWZ: Matter remanded for reconsideration

Classification of Effluent treated water and its eligibility for exemption: AAR to re-examine the matter

Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest

Taxability of printing and supply activities, including printing and supplying textbooks, bilingual parental calendar, notebooks, and comprehensive report progress card