Case Laws

Refund cannot be rejected without issuing a speaking order

Registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

Proceedings u/s 129 are vitiated if neither the order of detention nor the show cause notice have been issued within stipulated time

Anti-Profiteering: Supplier cannot insist that instead of reducing prices, he will give extra grammage of the product.

Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated u/s 70(1). AAR ruling upheld.

IGST refund to be granted after deducting the differential amount of duty drawback

CBIC should issue guidelines on whether payment of pre-deposit of Excise and Service Tax can be made through Form GST DRC-03

JKG Construction Pvt. Ltd guilty of profiteering by denying the benefit of additional ITC to their customers/buyers

Housing Society is not eligible for ITC on works contract service for repairs, renovations & rehabilitation works. AAR ruling upheld.

'Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite' fall under HSN 3022 attracting 5% GST. AAR ruling set-aside.