Case Laws

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

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

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

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

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

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

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

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

Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay

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