Case Laws

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected

Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay

Grant-Funded R&D Services to Government Body are Taxable Supplies Under GST

GST Authorities to Rectify Clerical Error in GSTIN. No Revenue Loss and Risk of Double Taxation

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.

IGST Refund on Ocean Freight for CIF Imports Not Time-Barred After Levy Declared Ultra Vires

Unlisted Pre-CIRP GST Dues Get Extinguished Post-Resolution Plan Approval