Case Laws

Appropriated Amount to be refunded due to Department's Failure to Update Portal

Best Judgment Assessment Order Deemed Withdrawn Upon Filing of Returns. No additional requirement to separately inform the proper officer.

Refund of Pre-Deposited Tax is a Vested Right and Not Subject to GST Limitation Period

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

GST Department to Expedite Registration Cancellation Application

Denial of Cross-Examination on Third-Party Statements Vitiates GST Adjudication Order

Non-Edible Castor Oil is Taxable at 5% under HSN 1518

"Freedeem" App is an E-Commerce Operator, Not Liable for RCM on Restaurant Services