Case Laws

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

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

Department to Decide SCN Rectification Before Adjudication

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

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

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

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.