Case Laws

Revenue to dispose of the manually filed refund claim application and pay the refund amount with interest

Refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST is allowed.

Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.

Asstt. Excise and Taxation Officer of State Tax is authorized and competent to exercise the powers under Section 129 and 130

GST refund cannot be denied based on a limitation ground if the application is filed within time and in the prescribed manner, even if there are deficiencies in the submission

Pearlite Real Properties not guilty of profiteering i.r.o projects other than 'Godrej 24'

SCN proposing the cancellation of registration must contain specific grounds for the same

Payment of tax w/o interest attracts penalty.

SCN proposing cancellation of registration should provide specific details or reasons for the proposed cancellation

Registration cancellation order made without providing relevant documents and without granting a hearing is unsustainable