Case Laws

Refund of unutilized ITC on business closure is allowed

Buyer cannot be penalized for the default of the selling dealer

Payment of tax by the supplier is necessary for ITC eligibility

Vehicle Leasing & Logistics Management Services fall under SAC 997319 attracting 18% GST

Reconsideration of IGST Demand on Un-Cross-Charged Expenses

Proceedings concerning excess stock should follow the procedures under Sections 73 and 74 instead of Section 130

Refund due from Conciliation agreement date

Review petition of department in Safari Retreat Pvt Ltd case dismissed

Interest payment to be made by the department on inadvertent deposit made in Electronic Cash Ledger

Electronic Credit Ledger could be utilized for pre-deposit requirements