Case Laws

Personal Hearing not mandatory if the assessee doesn't seek for it in their written reply to the SCN

Refund claim filed beyond the period of limitation prescribed under Section 54 gets time-barred

Applicability of Compensation Cess on supply of coal rejects by the coal washery

Combined service of setting up of Wet Limestone FGD plant and operation and maintenance can't be considered as a composite supply

Diagnostic and laboratory reagents attract 12% GST

GST is liable to be paid @18% on the reimbursement of expenses i.e. Basic salary, ESIC, EPF, Bonus with service charge

ITC is not available on construction of commercial complex used for the purpose of renting out

Supplying, installing, testing and commissioning of oxygen pipeline system in government hospitals merits classification under SAC 995464 and is liable to 18% GST

Bank account cannot remain attached u/s 83 if proceedings initiated u/s 67 is over or culminated into proceedings u/s 63 or 74

Limitation period for an appeal starts only when the order is uploaded