Case Laws

GST fraud through fake firms is concerning.

Section 13(8)(b) read with Section 2(13) of the IGST Act is not ultra vires or unconstitutional in any manner

Department to accept bank guarantee and unfreeze the bank account attached u/s 83

Denial of refund of "unutilized ITC" paid on "input services" as part of ITC accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3)

Taxpayer allowed to pay GST liability in installments

Patanjali Ayurved to deposit profiteered amount in installments

Miscellaneous Application under Section 67(6) can be filed for provisional release of the vehicle

Input tax credit not available on Demo vehicles

Durga Marketing Pvt. Ltd guilty of profiteering on the supply of Duracell batteries

Both accommodation and transportation must be provided in order to be considered a tour operator