Case Laws

Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously

Recovery of Tax Satisfies Pre-Deposit Requirement

Portal Notification Invalid After GST Registration Cancellation

Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

Supplier Entitled to Recover Differential GST from Recipients

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

GST Liability Must Account for Tax Deposited Under Wrong Head

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards