Case Laws

Amended Rule 89(5) for Inverted Duty Structure Refunds Applies Retrospectively

200% Penalty Inapplicable on Expired E-Way Bills for Zero-Rated Goods

Physical verification of a business premises should be done in presence of the taxpayer

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation

Pension account is exempt from provisional attachment

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

Writ Petition Challenging GST Demand and Validity of Section 168A Notifications; Order U/S 73 CGST Act Set Aside for Procedural Infirmities; Matter Remitted for Personal Hearing.

Agricultural blades for chaff cutters fall under HSN '8208 40 00' attracting 18% GST

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process

Members Diverge on GST Classification of Tipper Body Fabrication