Case Laws

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.

Three wings of the same department cannot proceed against the assessee on the same issues

Maheshwari Infratech Pvt Ltd profiteered by denying the benefit of additional ITC to its buyers

CNG Dispenser classifiable under HSN '9032'. AAR ruling set-aside.

Matter remanded on whether refund claim is time barred post insertion of Rule 89(1A)

Petitioner given liberty to file appeal against the cancellation of GST registration beyond the period u/s 30(1)