Case Laws

Customs Authority Directed to Amend Shipping Bill for IGST Refund on Zero-Rated Supplies

Grant of a reward to an informer is generally a discretionary grant, which cannot be claimed as a right.

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)

Recruitment Services by Devaswom Board are Taxable Supply

GSTR-3B vs GSTR-2A Mismatch: GST Orders Quashed For Non-Compliance with Circular 183/15/2022-GST

Parallel GST & Customs Proceedings: GST Recovery Upheld; Double Jeopardy Plea Rejected

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed