Case Laws

Transportation of Empty Containers by Rail Attracts 5% GST

Delay in filing appeal caused by the illness of the counsel condoned

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

Blocked ITC and Bank Accounts To Be Released Subject to 10% Deposit

Repealed GST Rules Inapplicable to Pending Proceedings Due to Absence of Saving Clause

Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date

Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A