Case Laws

Amount lying in the Electronic Liability Register can be refunded only the manner in the law. It cannot be ordered to be refunded.

No provision exists for lapsing of the ITC and credit availed on capital goods under the erstwhile enactments

Swiggy’s payment made during investigation cannot be termed as self-ascertained tax u/s 74(5). Refund of the same is allowed

“Ber Berry” is classifiable under the chapter heading 2008.

Order cancelling Registration set aside for being a non-speaking order

Rejection Of GST Refund Application On The Ground Of Delay Not Valid, Extension Of Limitation Applicable

Works contract executed to a Government entity attracts 18% GST from 1.1.2022

Advance ruling cannot be given in relation to the supply of goods proposed to be received by an applicant

Reasons formed by the Commissioner u/s 83 shall be communicated to the taxpayer to enable him to file objection u/r 159(5)

Comfort patch is to be classified under HSN 3005 and the applicable GST is 12%