Case Laws

Demo Samples are Not 'Physicians' Samples,' ITC Reversal Not Required

Interstate Transfer of CGST and IGST Credit Allowed on Company Merger

Taxpayer reply not needed when all necessary details and records are available with the department

GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel

GST Demand on Voucher Trading Quashed

GST Order Issued Against a Deceased Person is 'Non-est in Law'

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

E-Way bill route mismatch: Detention of goods upheld as malafide intention proved

Fraudulent GST Registration: Authorities Slammed for Inaction in Identity Theft Case. Proceedings Quashed, Costs Imposed