Case Laws

Blocking of electronic credit ledger citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A

PIL cannot be filed for the reason that investigating agency was not able to conclude the investigation within time

Supply of goods by DFSs to outgoing passengers is export of goods

Refund is available only on input goods related Unutilised ITC accumulated on account of being subjected to Inverted Duty Structure

Advance ruling application submitted without requisite fee of Rs 10,000/- cannot be admitted

Period for filing appeal against an advance ruling is counted from the date of Original Order and not from the date of ROM (Rectification Of Mistake) order

Value of licensing services for right to use minerals includes royalty, DMF(District Mineral Foundation) and NMET contributions.

Bank guarantee shall not be encashed till appeal filed against detention order is disposed off by the appellate authority

Provisional attachment u/s 83 can be challenged under rule 159(5)

Activity of printing of Answer Booklets/ Answer copies and supplying it to Educational Institutions to be used in examinations by using its own raw material consisting of paper, printing ink etc. is “Supply of Goods”