Case Laws

In cases where the duty drawback rates are identical, the exporters should be entitled to claim the refund of IGST paid

Statutory benefit of stay u/s 112(9) granted on payment of 20 percent of the remaining amount of tax in dispute

Mere infractions of law are not a valid ground for filing a writ petition to set aside an adjudication notice

Cash seizure is not justified under the GST Act if it does not form part of the stock in trade

Petitioner to file an appeal with an application for condonation of delay considering the recommendations of the 52nd GST Council Meeting

Bombay High Court to decide on the challenge to Rule 31A

Orders of assessment must be speaking orders

Authorisation u/s 67(2) is not required for every person or article, goods, books and documents discovered during search operation

Petitioner to file an application for revocation of the cancellation of registration and to substantiate that it is carrying on its business from another premises

Matter remanded in the case of registration cancellation due to unavailability of the principal place of business during a field visit