Case Laws

Ex-parte assessment orders set aside due to non-furnishing of documents, subject to pre-deposit.

Appeal Rejected for Wrong Jurisdiction Set Aside; Directed to Appropriate Authority for Hearing

ITC on Leasehold Rights for Air Separation Plant Blocked Under Section 17(5)(d)

Negative Blocking of Input Tax Credit under Rule 86A Not Permissible When No Balance Available

Negative Blocking of Electronic Credit Ledger Under Rule 86A is Impermissible

Bail Granted to Applicant in Fake ITC Case Due to Absence of Direct Evidence of Personal Gain

Bank Rebates for Excise Duty Payments Not Liable for GST as they are Money Transactions

Pure Labour Contracts for Single Residential Units are Exempt from GST

GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues

Classification of Biodiesel-High Speed Diesel Blends under HSN 2710 and 3826 Determines GST Applicability