Case Laws

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Writ Jurisdiction Not Exercised in Fraudulent ITC Cases Where Appellate Remedy is Available

Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals

GST Payable on Reimbursement of Foreign Patent Attorney Expenses under Reverse Charge Mechanism

Assessment Order Against Deceased Person Set Aside; Fresh Assessment Directed With Legal Representative

GST Council Directed to Consider Lowering Tax Rate on Air Purifiers and HEPA Filters

Activities related to tree plantation and maintenance for environmental preservation are exempt from GST

ITC on Construction of Warehouse Denied Post-Finance Act 2025

Tree Plantation and Maintenance by Charitable Trust Exempt from GST

Multiple GST Notices for Same Tax Period Amenable to Rectification under Section 161 TGST Act