Case Laws

Bail Cancellation Plea Rejected, Deposit to Electronic Cash Ledger Discharges Tax Liability

Educational Consultancy Services to Foreign Universities Not ‘Intermediary’; Qualify as Export

License Fee for Public Toilet Maintenance by Government Department Exempt from GST

Department to Decide SCN Rectification Before Adjudication

Amount Deposited "Under Protest" Can Be Adjusted Against Mandatory Pre-Deposit for Appeal Under Section 107(6)

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

Classification must be based on the content and essential character of the item, not its end-use

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed