Case Laws

Coir Felt and Sheets Classified Under HSN 9404 90 00, Taxable at 12% GST

Appellate Authority Can't Remand GST Registration Cancellation Case for Fresh Verification

Refund of IGST paid on Ocean Freight: Limitation period under Section 54 does not apply when tax is collected without the authority of law

No GST Recovery if pre-deposit made and an undertaking submitted committing to file an appeal with the Tribunal once it is constituted

GST Department to Expedite Registration Cancellation Application

Best Judgment Assessment Orders Deemed Withdrawn on Delayed Filing of Returns and Tax Payment

Denial of Cross-Examination on Third-Party Statements Vitiates GST Adjudication Order

Refunds for zero-rated supplies are incentives for exporters and should not be impermissibly held up on technicalities

Taxpayer to File Statutory Appeal Due to Missed Hearing Opportunity

Non-Edible Castor Oil is Taxable at 5% under HSN 1518