Case Laws

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

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

Delay in GST Appeals On Account Of Accountant's ill health Cannot Be Condoned

Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed

Software Consultancy to Parent Company is "Export," Not "Intermediary"

Marketing and Technical Support Services to Foreign Entity Qualify as Export of Services, Not Intermediary

Best Judgment Assessment Based on Survey Seizure Affirmed

Bagalkot Nirmithi Kendra a ‘Government Entity’; Entitled to GST Exemption

Refund Rejection for Inverted Duty Structure on Metro Works Contract Quashed

GTA Can Claim Full ITC on Bio-Diesel Under Forward Charge Mechanism