Case Laws

Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) can't be claimed as ITC

Shalwak Infrabulls not guilty of profiteering as the benefit of ITC has already been passed on i.r.o "Shalwak Elite"

Proceedings under Section 129(1)(b) are bad when the owner of the goods comes forward to pay the penalty

Authorities agreeing to consolidate the investigations under a singular agency is not violative of Section 6(2) of CGST Act

Electrically operated vehicles, including two & three-wheeled electric vehicles, fall under HSN code 8301

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market

Refund on services exported by a taxpayer to its foreign subsidiary is allowed

GST is leviable on the provision of boarding and lodging facilities at a ladies hostel

F-18 Products such as 'Fluorodeoxyglucose' would be classified under HSN '2844' attracting 18% GST

Registration cancellation order lacking clarity and reasoned decision is liable to be quashed