Case Laws

Forensic Analysis of Advocate's Seized CPU Ordered Under Strict Conditions

Inverted Duty Structure: Part of the circular 181 that confines refunds to applications filed before July 18, 2022, is illegal and arbitrary

Limitation period cannot be reckoned from the date the order is uploaded to the common portal, but rather from the date the taxpayer is made aware of the order

PVC Raincoats classifiable under HSN '3926 20' attracting 18% GST

GST on Hotel Accommodation with Meals Determined by Total Value, Not Segregated Price

Hotel Accommodation (Rs. 5,773 per day) for RBI Staff is Taxable at 12% GST

Refund of Pre-Deposited Tax is a Vested Right and Not Subject to GST Limitation Period

Best Judgment Assessment Order Deemed Withdrawn Upon Filing of Returns. No additional requirement to separately inform the proper officer.

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law