Case Laws

Advance ruling appeal rejected as the appellant had not fulfilled the prerequisite of payment of the required fee for filing the appeal

Imposition of interest for the period when the GSTIN is cancelled is unjustified

Penalty reduced to Rs 10,000/- as there is no allegation of tax evasion

Clear float glass is to be classified under tariff sub-heading '7005 29'

Registration cancellation order u/s 29(2)(e) must specify the details of the alleged fraud or misstatement

AAAR cannot review AAR decisions made under Section 104 of the CGST Act

No ITC available on the differential IGST paid post on-site audit by customs authorities

If an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected

Taxpayer would be entitled to interest from the date immediately after the expiry of sixty days from the receipt of the first refund application

SEZ Act does not provide for exemption from the specific cess levied under the GST Compensation Act, 2017