Case Laws

Benefit of stay under Section 112 (9) is available if the petitioner deposits a sum equal to 20% of the remaining disputed tax amount

ITC is admissible when consideration is paid through book adjustment

Processing of unmanufactured tobacco dust by adding scent would make it 'Chewing Tobacco' (manufactured) under HSN '2403 9910'

GST cannot be paid solely on the difference between the selling price and purchase price of second-hand gold jewellery

Granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee

Revocation allowed if petitioner makes payment of the pending tax, interest, penalty, fine, fees, etc

No condition of deposit can be imposed while granting bail

No ITC on vouchers procured from third party vendors that are made available to customers against redemption of loyalty points. AAR ruling upheld.

Notice under section 73(1) and intimation in form GST DRC-01A together cannot be issued on the same day

Renting of residential dwelling to a registered person attracts GST under RCM, irrespective of the purpose of use