Case Laws

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Taxability on toll collection rights related to a concession agreement with NHAI: CG Tollway Ltd to file appeal against the demand order

Cotton Seed Oil Cake Exempt as Cattle Feed from GST Inception

Penalty for Non-Claim of Goods: Alternative remedy directed

Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence

Interim stay granted on GST Order in Extra Neutral Alcohol (ENA) Case

Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date

Statutory pre-deposit refunds cannot be denied for being time-barred

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Refund on account of inverted duty structure pertaining to periods before July 18, 2022, should still be considered, even if submitted after that date