Case Laws

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.

Malabar parota attracts 5% GST, not 18%

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication

GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

Section 122(1A) is applicable to taxable persons and does not encompass employees