Case Laws

"N.B.S. Crackle" which is an industrial input cannot be classified under "sugar boiled confectionery"

AAR cannot rule on availability of the unutilized ITC of Compensation Cess paid by the Applicant on the purchase of coal

Applicant is eligible to take full credit of GST charged in the tax invoice issued by the supplier, even if a commercial/financial credit note is issued later

Cash-credit facility is not a debt and hence cannot be provisionally attached under Section 83

In face of the tax invoice and the E-way bill produced by the petitioner, the goods cannot be treated as not traceable to a registered dealer

Period from 01.03.2020 to 28.02.2022 is excluded for calculating the period of limitation for filing an application under sections 54 and 55

No recovery can be made without issuing any show cause notice or passing any order under Sections 73 or 74

SCN proposing cancellation of registration should enable the taxpayer to respond to the reasons behind the proposed action

Attachment of bank accounts u/s 83 for securing the revenue of another taxable person is unsustainable in law

Registration can be cancelled only when one of the conditions mentioned in section 29(2) is met with