Case Laws

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

Classification must be based on the content and essential character of the item, not its end-use

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

Grant-Funded R&D Services to Government Body are Taxable Supplies Under GST

Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay

GST Authorities to Rectify Clerical Error in GSTIN. No Revenue Loss and Risk of Double Taxation

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.