Case Laws

When a decision is available on the common portal, submitting a certified copy becomes insignificant

Vegetable Oil-Based Cream falls under HSN '1517 90 90' attracting 5% GST. AAR ruling set-aside

IGST refund to be granted after deducting only the differential amount for the higher drawback claimed

DGAP to reopen Anti-Profiteering probe against Nirma Ltd.

Appellate authority cannot entertain appeals filed beyond period allowed u/s 107(4)

Attachment of bank account is not justified due to availability of sufficient ITC

Reduction in penalty for E-Way Bill non-compliance is upheld

ITC claim to be reconsidered under the newly introduced Section 16(5)

No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise. AAR ruling upheld.

Audit Memo errors do not impact validity of SCN