Case Laws

Anti-profiteering proceedings against SJP Hotel & Resorts dropped i.r.o construction projects other than "Migsun Wynn"

Loan should be considered separate from credit card services, hence, exempt from IGST

Authorities shouldn't reject an application for refund on the ground of any mismatch without permitting the tax payer to reconcile the same and provide the necessary explanations

ITC passed on through GSTR-3B is justified since functionality of ITC-02 was not live on the GST portal

Provisional Attachment: Petitioner should have filed objections under Rule 159 (5) instead of directly approaching the court

Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74

Application rejected as the applicant did not attend the advance ruling hearing despite multiple opportunities

A telephonic conversation between an officer and the petitioner's proprietor cannot be considered as a personal hearing

E-way bills signify rightful ownership of goods.

Benefit of the amnesty scheme extended to petitioner whose registration was cancelled after the cut-off date.