Case Laws

Statutory pre-deposit refunds cannot be denied for being time-barred

Interim stay granted on GST Order in Extra Neutral Alcohol (ENA) Case

Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date

Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

Refund on account of inverted duty structure pertaining to periods before July 18, 2022, should still be considered, even if submitted after that date

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.

Willfully avoiding registration and payment of dues attract penalty

Service Tax: Pre-consultation rule is not mandatory for cases booked under fraud, collusion, wilful mis-statement, or evasion of tax