Case Laws

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate

Flavoured Milk Classified Under Tariff Heading 0402, Subject to 5% GST Rate

Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax

Show-Cause Notice for Multiple Financial Years Deemed Impermissible; High Court Stays Operation

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

Aerated Beverages Supplied in Hotel Restaurants Constitute Composite Restaurant Service

GST Exemption on Municipal Operation & Maintenance Contracts