Case Laws

Input Tax Credit Denial Under Section 16(4) Set Aside Due to Section 16(5) Notification

Rectified Input Tax Credit Claim through GSTR-9C Bars Subsequent Assessment Order on Same Issue

Eligibility of Export of Services for Subsidiary Company Remanded for De Novo Consideration

Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST

GST Refund Rejection Orders Set Aside Due to Failure to Establish Intermediary Services

GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee

District Mineral Foundation Contributions Exempt from GST; National Mineral Exploration Trust Contributions Taxable

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay