Case Laws

Classification must be based on the content and essential character of the item, not its end-use

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

Grant-Funded R&D Services to Government Body are Taxable Supplies Under GST

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected

Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay