Case Laws

Adjudicating authorities must carefully consider responses from parties instead of merely reiterating arguments from the SCN in their decisions

108-Day delay in filing appeal caused due to rejection of rectification application u/s. 161 condoned

Potable Drinking Water Delivered by Tanker Exempt from GST

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

Commission earned by an auction house for conducting cardamom auctions is subject to GST@18%

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

Blocking of ITC without proper legal basis or pre-intimation is unmerited

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error