Case Laws

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

Condenser Fans and Blowers Classified as Parts of Air-Conditioning Machines, Not Industrial Fans

Compensation Cess Paid on Coal is Refundable for Exports Made Under IGST Payment (Zero-Rated)

GST Assessment Order Set Aside: Conditional Remand Granted Due to Lack of Opportunity

Section 130 cannot be invoked for alleged violations of stock and accounts maintenance (Section 35) without first determining the tax liability under Section 73 or 74

ITC allowed on insurance for stock and business premises

GST Demand Quashed: "Clean Slate" Principle Applies to Going Concern Sale in Liquidation

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing

Notice Issued on ITC Denial Over Seller's Cancelled Registration