Case Laws

Assessee to be provided an opportunity of personal hearing before rejecting refunds

Recovery action against the Seller a must, before denying ITC to the buyer

“Air Springs” of a Motor Car are rightly classified under CTH 8708 80 00

Revenue to enable amendment to GSTR-1

Appellant permitted to file/revise TRAN-1 either electronically or manually

Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution name is a service under SAC 9989

SCN issued for cancellation of registration without citing any particular reason is quashed on the ground of being vague and imprecise

Activities of a liaison office situated in India do NOT amount to supply of services. AAR ruling set aside.

“Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18%

Bank account provisionally attached u/s 83 be allowed to operate on the condition that a minimum balance is maintained in it