Case Laws

Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable

Taxpayer Permitted to Rectify Bona Fide Errors in GSTR-1 and GSTR-3B Returns, Show Cause Notice Quashed

Services provided by Electricity Regulatory commission are statutory in nature (Tribunal) and outside the GST net

Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed

Software Consultancy to Parent Company is "Export," Not "Intermediary"

Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary

Delay in GST Appeals On Account Of Accountant's ill health Cannot Be Condoned

Best Judgment Assessment Based on Survey Seizure Affirmed

Bagalkot Nirmithi Kendra a ‘Government Entity’; Entitled to GST Exemption

Refund Rejection for Inverted Duty Structure on Metro Works Contract Quashed