Case Laws

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Refund of amount encased amid GSTAT delay is ordered subject to providing a new bank guarantee

Pre-Decisional Hearing Crucial for ITC Blocking

Notice issued u/s 78 before appeal period expiry is illegal

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication

GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)

No GST under RCM for export freight on FOB basis shipments

No GST on export freight