Case Laws

Rectification order under section 161 needs prior PH

Interest payment to be made by the department on inadvertent deposit made in Electronic Cash Ledger

Limitation is counted from the date of communication of the order

Electronic Credit Ledger could be utilized for pre-deposit requirements

ITC allowed for Rooftop Solar Plant in a Commercial Mall

Negative blocking of the Electronic Credit Ledger is not sustainable. HC ruling upheld.

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

Stay granted on IGST Recovery Due to Unrecognized TR-6 Challan Payment

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts. HC ruling upheld.