Case Laws

Interim stay granted on GST Order in Extra Neutral Alcohol (ENA) Case

Refund on account of inverted duty structure pertaining to periods before July 18, 2022, should still be considered, even if submitted after that date

Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Fake ITC Case: Bail granted with strict conditions

Separate GST orders should be issued for each year, even if a Composite SCN is issued

Service Tax: Pre-consultation rule is not mandatory for cases booked under fraud, collusion, wilful mis-statement, or evasion of tax

Willfully avoiding registration and payment of dues attract penalty

Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.