Case Laws

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts

Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served

Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services

Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate

General Penalty under Section 125 Inapplicable When Late Fee Levied under Section 47

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications

ITC Admissible on Other Expenses for Second-Hand Vehicle Dealers; Nil-Margin Sales are Taxable Supplies

Flavoured Milk Classified Under Tariff Heading 0402, Subject to 5% GST Rate