Case Laws

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee

Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued

Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay

Supply of ElectroInk and Consumables Classified as Mixed Supply, Not Composite Supply

Educational Consultancy Services to Foreign Universities are Export of Services, Eligible for ITC Refund

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Writ Jurisdiction Not Exercised in Fraudulent ITC Cases Where Appellate Remedy is Available

Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals