Case Laws

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

GST applicable on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect

WP is not maintainable as the Petitioner had not initiated any proceeding within four years and directly approached this Court without availing alternate remedy of filling statutory appeal.

Subsidies which do not affect the price of supply cannot be excluded from the value of the supply

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services

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

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

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

Taxpayers must exhaust statutory remedies before seeking judicial intervention