Case Laws

Question on Consideration for Export Proceeds Falls Outside AAR Scope

GTA Can Claim Full ITC on Bio-Diesel Under Forward Charge Mechanism

E-Way Bill Applicability Falls Outside AAR Jurisdiction

Delay in filing appeal caused by the illness of the counsel condoned

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

Blocked ITC and Bank Accounts To Be Released Subject to 10% Deposit

Repealed GST Rules Inapplicable to Pending Proceedings Due to Absence of Saving Clause