Case Laws

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'

ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

Non-receipt of notice: Taxpayer permitted to file an appeal

Housekeeping, security, and maintenance services provided to government hospitals exempt

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Ruling on Tapioca Flour stands, No Rectification.

Authorities Must Proceed Against Supplier First for ITC Recovery; Section 41(2) Not Retrospective