Case Laws

ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

Non-receipt of notice: Taxpayer permitted to file an appeal

Housekeeping, security, and maintenance services provided to government hospitals exempt

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Ruling on Tapioca Flour stands, No Rectification.

GST Recovery on Highway Annuities stayed

Invoking Section 74 necessitates a clear demonstration of fraud or willful misstatement