Case Laws

Natural Fibre Composite (NFC) Board merits classification under HSN '4411 93'

Issuing a consolidated show cause notice for multiple assessment years violates the CGST Act

SCN uploaded in wrong section of the portal: Taxpayer directed to file appeal before appellate authority

GST not payable on consideration against 'Works Contract' executed in Maldives. AAAR ruling set-aside.

Cancellation of GST registration hinders a company’s ability to operate and threatens state revenue collection

Amount quantified before 30th June, 2019 is eligible for benefit under SVLDRS

Validity of notifications extending the time limit for tax recovery under Section 73(9)

Communications and orders from Central Government offices in region "C" (which includes Andhra Pradesh) must be provided in English, either exclusively or in both Hindi and English

Bonafide purchasing dealers should not be denied ITC for the non-compliance of selling dealers

Notification 56/2023-CT that extended the timeframe for passing orders u/s 73(9) is ultra vires Section 168A of CGST Act