Case Laws

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

Recovery of Tax Satisfies Pre-Deposit Requirement

Portal Notification Invalid After GST Registration Cancellation

Ex Post Facto Filing of LUT Permissible for Export Refunds; Rejection Based on Delay Set Aside

Supplier Entitled to Recover Differential GST from Recipients

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

GST Liability Must Account for Tax Deposited Under Wrong Head

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST