Case Laws

Writ Petition Disposed on Assessee's Cooperation; Coercive Recovery Barred Without Demand

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)

Writ Petition Dismissed for Fraudulent ITC Cases Requiring Factual Analysis

Salaries to Foreign National Employees Exempt from IGST Under Employer-Employee Exclusion and Nil Valuation

GSTAT Functional; Taxpayers Directed to File Second Appeals via New E-Filing Portal

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

GST Assessment Based on Inflated Income Tax Turnover Set Aside for Forensic Audit

Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment