Case Laws

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

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

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

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

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

Delay in Filing GST Appeal Condoned Due to Petitioner's Surgery

Goods Detention: Department to Choose Between Section 129 and Section 130 Proceedings

GST Assessment Order Quashed Due to 'Bunched' Tax Periods and Absence of Pre-SCN Notice

Time Spent on Rectification Excluded from Appeal Limitation Period