Case Laws

Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations

Taxpayer Permitted to Rectify Bona Fide Errors in GSTR-1 and GSTR-3B Returns, Show Cause Notice Quashed

Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed

Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary

Software Consultancy to Parent Company is "Export," Not "Intermediary"

Best Judgment Assessment Based on Survey Seizure Affirmed

Bagalkot Nirmithi Kendra a ‘Government Entity’; Entitled to GST Exemption

Refund Rejection for Inverted Duty Structure on Metro Works Contract Quashed

Mention of wrong GSTIN in the invoices falls under Circular No. 183/15/2022. ITC cannot be denied.

Question on Consideration for Export Proceeds Falls Outside AAR Scope