Case Laws

Supplier Entitled to Recover Differential GST from Recipients

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

GST Liability Must Account for Tax Deposited Under Wrong Head

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations

Taxpayer Permitted to Rectify Bona Fide Errors in GSTR-1 and GSTR-3B Returns, Show Cause Notice Quashed

Royalty for Mining Lease Classified as Licensing Service for Mineral Use, Taxable at 18% Under RCM

Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST

Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable