Case Laws

Taxpayers must exhaust statutory remedies before seeking judicial intervention

Bhartiya Urban Pvt. Ltd not guilty of profiteering due to the lack of significant ITC increase and the tax rate actually going up

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment

Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Registration Cancellation: Superintendent of Central Tax should make an independent decision without being influenced by the DGGI's direction

Adjudicating Authority, being subordinate to the Appellate Authority, is legally bound to comply with the higher authority’s orders

Rate of tax applicable to broken rice is the same as the rate for rice

Service of printing question papers for conducting examinations to educational institutions is exempt from GST

ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner