Case Laws

Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision

GST on supplying fitted assets on hire: Matter remanded to AAR

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

GST Demand against deceased invalid without notice to Legal Heir

Rectification of GSTR 3B to align with GSTR 1 permitted

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

Taxpayer need not obtain separate GST registration in a state based on their operations through the FTWZ alone in that state

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt

Clarifications on Barter, RCM, HSN, and E-Way Bills for Silver Businesses