Case Laws

Importer Not Liable for Service Tax/IGST on Ocean Freight under RCM for CIF Contracts

Bunching of Show Cause Notices for Multiple Financial Years Impermissible under GST Act

Petitioner May Seek Revocation of Time-Barred GST Registration Cancellation

Provisional Attachment of Bank Accounts Quashed Due to Lack of Reasoned Order

Blocking of Input Tax Credit under Rule 86A by State Tax Officer Valid if Senior Official Authorizes.

Orders Demanding Refund Recovery Based on Omitted Rule 96(10) Without Saving Clause Are Set Aside

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure

Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%

GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice

GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order