Kolkata Bench, has held that proceedings under Section 73 of the Central Goods and Services Tax Act, 2017, for recovery of ...
The Rajasthan High Court has held that mere failure to disclose or pay GST does not, by itself, establish an intention to evade tax so as to justify proceedings under Section 74 of the Central Goods ...
Kolkata Bench, has held that a taxpayer’s failure to voluntarily discharge tax liability before a departmental audit does not necessarily amount to wilful suppression warranting proceedings under ...
State Bench at Rajkot, has held that chuna supplied in slurry and paste forms remains classifiable as slaked lime attracting ...
Kolkata Bench, has set aside an appellate order requiring a taxpayer to reverse input tax credit (ITC) inadvertently claimed ...
State Bench at Rajkot, has held that a Special Economic Zone (SEZ) unit can claim refund of unutilised input tax credit ...
The Madhya Pradesh High Court has dismissed a writ petition challenging the blocking of input tax credit (ITC) of ₹23.78 lakh ...
The Gujarat High Court has granted ad-interim protection in a batch of petitions challenging GST proceedings concerning ...
Agra State Bench, has summarily dismissed a departmental appeal challenging only the fine component of an appellate order, ...
State Bench at Ranchi, has admitted Revenue’s appeal challenging an appellate order that treated various charges collected in ...
The Bombay High Court has held that eligible transitional input tax credit cannot be denied merely because a taxpayer ...
The Bombay High Court has set aside a customs adjudication order after a logistics company alleged that the Commissioner of ...