Case Laws

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

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

Input Tax Credit Cannot Be Denied for Bona Fide Transactions Despite Supplier's Default

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

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay

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

Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Transitional CENVAT Credit Permissible for Pre-Deposit through DRC-03 in Central Excise Appeals