Case Laws

E-Way Bill Applicability Falls Outside AAR Jurisdiction

Mention of wrong GSTIN in the invoices falls under Circular No. 183/15/2022. ITC cannot be denied.

Transportation of Empty Containers by Rail Attracts 5% GST

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

Delay in filing appeal caused by the illness of the counsel condoned

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

Blocked ITC and Bank Accounts To Be Released Subject to 10% Deposit