Case Laws

Disallowing of dedit of ECL ceases to have effect beyond one year

GST is applicable on the sale of developed plot as it is tantamount to rendering of service. AAR ruling upheld.

Service of operating AC buses by the applicant for NMMT would be subject to GST @12% under SAC 9966

'Dried and Polished Turmeric' is not covered under the definition of ‘Agriculture Produce’ and is not exempted from GST

Dept to grant refund that was previously credited to a wrong account

Supply of Vouchers is taxable as 'goods' and the time of supply would be governed by Section 12(5). AAR ruling upheld.

IGST Refund for goods exported under Zero Rated Supplies despite higher claimed drawback

ISD is the only option available to the Head Office to pass on the ITC availed on the common services to its Branch Offices/Units

Personal Hearing not mandatory if the assessee doesn't seek for it in their written reply to the SCN

Refund claim filed beyond the period of limitation prescribed under Section 54 gets time-barred