Case Laws

Assessment Orders Without Signature and DIN are Invalid and Must be Set Aside

Pooja Panneer (Rose Water) is Taxable at 18% GST, Not Exempt as Puja Samagri

Temple's Licensing Activity for Human Hair Collection Constitutes Taxable Supply of Service

Foreign Director's Commission and C&F Charges Taxable; Marketing Agent's Commission Exempt.

Mere Decision to Appeal Does Not Justify Withholding Tax Refund

Input Tax Credit Disallowed if Supplier Fails to Deposit Tax, Section 16(2)(c) Upheld

Input Tax Credit Denial for Supplier's Default Under Section 16(2)(c) of CGST Act Upheld

ITC Denial for GSTR-3B and GSTR-2A Mismatch on Imports/SEZ Procurements Set Aside

Provisional Attachment Under Section 83 Not Vitiated by Lack of Prior Hearing or Statutory Bar

Settlement of Arbitral Award for Damages Not Taxable as Supply of Services