Case Laws

Refund Rejection Order Set Aside Due to Procedural Lapses and Denial of Hearing

State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment

Assessees May Claim Re-Credit of Excise Duty on Exports Even if Rebate Claim is Time-Barred

GST Registration Cancellation Set Aside for Violation of Natural Justice Due to Petitioner's Custody

GST Not Collectible on Ocean Freight for Imported Coal Under Both CIF and FOB Contracts

Petitioner Permitted to File Delayed Appeal Against GST Order-in-Original Imposing Tax and Penalty

GST Registration Cannot Be Cancelled Solely for Filing Nil Returns Under Section 29(2)

Composite Supply for Sewerage Scheme to Local Authority Eligible for Exemption Under Entry 3A

Supply of MHADA-reserved Flats after OC is Taxable Works Contract Service, Valued at Open Market Price

Supplies from bonded warehouse to foreign-going and Indian defense vessels are neither supply of goods nor services.