Case Laws

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.

Fraudulent GST Registration: Authorities Slammed for Inaction in Identity Theft Case. Proceedings Quashed, Costs Imposed

Retrospective GST Refund Formula for Inverted Duty Structure Upheld

DGGI Authorities Slammed for Illegal Detention, Contempt, and Procedural Lapses in Arrest

IGST Demand on Secondment of Expatriate Employees Quashed, Citing 'Nil' Valuation Rule and Employer-Employee Relationship

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods