Case Laws

Recruitment Services by Devaswom Board are Taxable Supply

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

GSTR-3B vs GSTR-2A Mismatch: GST Orders Quashed For Non-Compliance with Circular 183/15/2022-GST

Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed

UV Printed Acrylic Photo Frames Classified as Printed Matter, Wall Clocks as Other Clocks, MDF Keychains as Wood Articles

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

Department cannot block ITC acquired after the date of the blockage

GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access

GST Order Set Aside For Non-Consideration of CBIC Circulars on Corporate Guarantee Valuation