Case Laws

Refund Rejection Order Set Aside Due to Procedural Lapses and Denial of Hearing

Advance Ruling Authority Lacks Jurisdiction to Determine Biodegradability of Products for Concessional GST Rate

Challenge to ITC Blocking and Section 16(2)(c) Vires Premature Before Adjudication

Order Issued Without Mandated Personal Hearing Opportunities Under Section 75(4) Set Aside

State GST Authorities Barred from Re-initiating Proceedings on Identical Tax Liability Dealt by Central Authorities

Coercive GST recovery restrained until statutory appeal filing period expires.

GST Registration Cancellation Set Aside for Violation of Natural Justice Due to Petitioner's Custody

Assessees May Claim Re-Credit of Excise Duty on Exports Even if Rebate Claim is Time-Barred

State Officers Cannot Detain/Confiscate Inter-State Goods Unless Entitled to IGST Apportionment

GST Not Collectible on Ocean Freight for Imported Coal Under Both CIF and FOB Contracts