Case Laws

Rule 89(4)(C) cannot be applied retrospectively

When goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released u/s 129(1)(a)

Inverted Duty Structure: Order denying Refund of ITC on "Hyper-technical Grounds" set-aside

Taxpayers must exhaust statutory remedies before seeking judicial intervention

Notice u/s 129(3) must be issued within seven days of goods detention or seizure

Bhartiya Urban Pvt. Ltd not guilty of profiteering due to the lack of significant ITC increase and the tax rate actually going up

Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

Assessment Order referenced in Electronic Filing of an appeal constitutes substantial compliance

Service of printing question papers for conducting examinations to educational institutions is exempt from GST