Case Laws

Recruitment Services by Devaswom Board are Taxable Supply

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

Department cannot block ITC acquired after the date of the blockage

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

GST Officers to Return or Share Data from Seized Phones and Laptops. Taxpayers have Right to Access

GST Order Set Aside For Non-Consideration of CBIC Circulars on Corporate Guarantee Valuation

Delay in Filing GST Appeal Condoned Due to Petitioner's Surgery

Time Spent on Rectification Excluded from Appeal Limitation Period