Case Laws

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

General Penalty under Section 125 Inapplicable When Late Fee Levied under Section 47

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate

Government Agencies Not Liable to Service Tax Before 2012 Amendment Defining 'Person'; No service tax on the police department for security/bundobast services

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications

Show-Cause Notice for Multiple Financial Years Deemed Impermissible; High Court Stays Operation

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

Flavoured Milk Classified Under Tariff Heading 0402, Subject to 5% GST Rate

Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax

Petitioner Providing Export Services Without Payment of IGST is Entitled to ITC Refund