Case Laws

Department to Decide SCN Rectification Before Adjudication

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

Classification must be based on the content and essential character of the item, not its end-use

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.

GST Authorities to Rectify Clerical Error in GSTIN. No Revenue Loss and Risk of Double Taxation

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected