Case Laws

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

Question on Consideration for Export Proceeds Falls Outside AAR Scope

Transportation of Empty Containers by Rail Attracts 5% GST

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

E-Way Bill Applicability Falls Outside AAR Jurisdiction

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

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

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

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