Case Laws

Adjustment of Protest Deposit Against Mandatory Pre-Deposit Allowed

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed. HC ruling upheld.

Failure to upload bank account details is not a grave enough offence to entail cancellation of GST registration

Issuance of a single SCN encompassing multiple financial years is impermissible in law

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST

Delayed application for revocation of the canceled GST registration allowed due to CA miscommunication

Construction of Service Apartments will fall under construction service of commercial buildings

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears

Powers under Rule 86A can be exercised only in respect of the credit of input tax AVAILABLE in the Electronic Credit Ledger on the date the order is made

Flow Meter Maintenance for Recycled Water Supply is a Standalone Service Taxable at 18%