Case Laws

Delay in filing appeal cannot be condoned when the taxpayer has not availed the appellate remedy

Revenue to dispose of the manually filed refund claim application and pay the refund amount with interest

Pre-deposit for appeal can be made by debiting from the Electronic Credit Ledger

'Jac Olivol Herbal Body Oil' is a cosmetic under HSN 3304

ATS Township Pvt. Ltd not guilty of profiteering i.r.o projects other than 'ATS Rhapsody'

Refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST is allowed.

GST refund cannot be denied based on a limitation ground if the application is filed within time and in the prescribed manner, even if there are deficiencies in the submission

Pearlite Real Properties not guilty of profiteering i.r.o projects other than 'Godrej 24'

Asstt. Excise and Taxation Officer of State Tax is authorized and competent to exercise the powers under Section 129 and 130

Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.