Case Laws

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

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST