Case Laws

ITC allowed for Rooftop Solar Plant in a Commercial Mall

Electronic Credit Ledger could be utilized for pre-deposit requirements

Negative blocking of the Electronic Credit Ledger is not sustainable. HC ruling upheld.

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts. HC ruling upheld.

Detention of a vehicle based solely on the possession of an e-way bill without any corresponding movement of goods is invalid

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

Revocation of cancellation of registration allowed on payment of all outstanding tax dues, including interest, penalties, and late fees

Stay granted on IGST Recovery Due to Unrecognized TR-6 Challan Payment

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision