Case Laws

Taxpayer entitled to interest on arbitrary and illegal withholding of refund

Marketing Services provided to overseas client are in the nature of 'intermediary services'. Do not qualify as export.

SCN proposing cancellation of registration should not be bereft of material particulars

Goods cannot be detained merely for mentioning wrong ODC vehicle type while generating e-Way Bill

Rule 25 requires inspection to be done in the presence of the person whose property is being inspected

Appeal filed against GST registration cancellation after 18 Months cannot be entertained

Petition to quash form GST DRC-16 dismissed

Construction for conducting promotional activities, which are essentially business oriented are not eligible for concessional rate

Innovation and development services provided to an overseas company is an export of service. Refund eligible.

To qualify as a ‘going concern’, the business must not have ‘intention or necessity of liquidation or of curtailing materially the scale of the operations’