Case Laws

Electronic Credit Ledger could be utilized for pre-deposit requirements

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision

Rectification of GSTR 3B to align with GSTR 1 permitted

GST on supplying fitted assets on hire: Matter remanded to AAR

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

Clarifications on Barter, RCM, HSN, and E-Way Bills for Silver Businesses

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date