Case Laws

When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)

Rectification Order: Application of reduced tax rate on inputs used for constructing warships and submarines

AAR decision binding on both taxpayer and department if not appealed against

Consolidated Show Cause Notices for Multiple Financial Years are Impermissible under GST Act

Demand alleging suppression of supplies based on power consumption alone is not sustainable

Advance ruling application dismissed due to pending DGGI investigations

GTA: Value of the free diesel cannot be added to the value of the taxable supply

Summary of show cause notice cannot substitute requirement of notice u/s 73

Recovery made pending adjudication is required to be refunded with interest

Denial of ITC Refund After Favorable Order on RMC Freight Charges Quashed