Case Laws

GSTR-3B, Financial Statements mismatch: Orders Set Aside; Matter Remanded

Handover of buildings and civil structures by the applicant to OMCL is not a sale under Clause 5 of Schedule III. Instead, it is classified as a supply of service

Bank Attachment Order quashed for lack of detailed order

When a decision is available on the common portal, submitting a certified copy becomes insignificant

Vegetable Oil-Based Cream falls under HSN '1517 90 90' attracting 5% GST. AAR ruling set-aside

IGST refund to be granted after deducting only the differential amount for the higher drawback claimed

Attachment of bank account is not justified due to availability of sufficient ITC

Appellate authority cannot entertain appeals filed beyond period allowed u/s 107(4)

DGAP to reopen Anti-Profiteering probe against Nirma Ltd.

Reduction in penalty for E-Way Bill non-compliance is upheld