Case Laws

Goods Detention: Department to Choose Between Section 129 and Section 130 Proceedings

Time Spent on Rectification Excluded from Appeal Limitation Period

Bail Cancellation Plea Rejected, Deposit to Electronic Cash Ledger Discharges Tax Liability

Amount Deposited "Under Protest" Can Be Adjusted Against Mandatory Pre-Deposit for Appeal Under Section 107(6)

Educational Consultancy Services to Foreign Universities Not ‘Intermediary’; Qualify as Export

Department to Decide SCN Rectification Before Adjudication

License Fee for Public Toilet Maintenance by Government Department Exempt from GST

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Classification must be based on the content and essential character of the item, not its end-use