Case Laws

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts

General Penalty under Section 125 Inapplicable When Late Fee Levied under Section 47

Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications

Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

Petitioner Providing Export Services Without Payment of IGST is Entitled to ITC Refund

Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax