Case Laws

Duty Credit Scrips issued under RoSCTL are not taxable under GST as per notification 35/2017-CT(Rate)

Proper officer to grant opportunity to petitioner and take all steps to revive GST registration

Remedy of appeal u/s 107 can be availed even if remedy u/s 30 is not exercised

Attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment

Refund cannot be rejected without issuing a speaking order

Registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

Proceedings u/s 129 are vitiated if neither the order of detention nor the show cause notice have been issued within stipulated time

Anti-Profiteering: Supplier cannot insist that instead of reducing prices, he will give extra grammage of the product.

Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated u/s 70(1). AAR ruling upheld.

IGST refund to be granted after deducting the differential amount of duty drawback