Case Laws

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

Pre-assessment Deposits and ECL Debits satisfy GST Appeal Pre-deposit Requirements

Compensation Cess Paid on Coal is Refundable for Exports Made Under IGST Payment (Zero-Rated)

ITC allowed on insurance for stock and business premises

Section 130 cannot be invoked for alleged violations of stock and accounts maintenance (Section 35) without first determining the tax liability under Section 73 or 74

GST Assessment Order Set Aside: Conditional Remand Granted Due to Lack of Opportunity

GST Demand Quashed: "Clean Slate" Principle Applies to Going Concern Sale in Liquidation

GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand