Case Laws

Taxpayer allowed to file a rectified return after remitting 10% of the disputed tax demand

R.O. Permeate in Common Effluent Treatment Plants falls under HSN 2201

Time-barred appeal allowed to be filed with 25% Pre-Deposit

Exports of processed frozen shrimps, whether packed in printed or plain packaging, are taxable under GST

Chewing Tobacco without Lime Tube falls under HSN '2403 99 10' attracting 28% GST and 160% compensation cess

GST under RCM is applicable on Royalty Payments for Mining Lease

Tax can't be demanded on post sale discounts received by way of financial credit notes, on the ground that the taxpayer has promoted the business of the seller

Advance ruling can bind only the applicant who went before the Advance Ruling Authority for a decision

Collection of increased rents for the past period is considered as "supply"

Payment made during search without issuance of acknowledgment in GST DRC-04 is liable to be refunded