Case Laws

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

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)

Zero-Rated Supply 'Authorized Operations' Requirement Not Applicable to Pre-October 2023 Transactions

Biodegradable Bags are Taxable at 5% if Certified as Biodegradable

Composite Show Cause Notice Combining Multiple Sections and Periods Prima Facie Not Sustainable

Arrest Stayed in GST Evasion Case Lacking Commissioner Sanction Under Section 132(6)

Online Training Services Classifiable as Commercial Training and Coaching, Attracting GST

Timber Sale Completed Pre-GST Liable to Old Tax Regime, Contract Terms Prevail