Case Laws

Proceedings concerning excess stock should follow the procedures under Sections 73 and 74 instead of Section 130

Refund of Service Tax Paid Under RCM ordered, Overruling Tribunal's Remand for Unjust Enrichment Check

Stock transfer: Cannot detain goods for delayed generation of e-way bill with no tax evasion intent

Refund due from Conciliation agreement date

Review petition of department in Safari Retreat Pvt Ltd case dismissed

No interest payable to the taxpayer for delay in responding to Deficiency Memo

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

Rectification order under section 161 needs prior PH

Electronic Credit Ledger could be utilized for pre-deposit requirements

ITC allowed for Rooftop Solar Plant in a Commercial Mall