Case Laws

PIL Seeking Inclusion of Petrol and Diesel Under GST Dismissed. Policy Prerogative of the GST Council

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum. Matter Remanded to AAR.

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

Department cannot block ITC acquired after the date of the blockage

GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access

GST Order Set Aside For Non-Consideration of CBIC Circulars on Corporate Guarantee Valuation