State Bench at Lucknow, has held that proof of an intention to evade tax cannot be treated as a uniform requirement for every ...

Kolkata Bench, has set aside an appellate order upholding rejection of a ₹9.06 lakh input tax credit refund claim and ...

Kolkata Bench, has dismissed a department’s appeal challenging relief granted to a dealer concerning ₹36,35,704 in ...

Andhra Pradesh State Bench at Vijayawada, has held that the department cannot deny interest on delayed refunds merely because ...

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 ...

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 ...

The Madhya Pradesh High Court has dismissed a writ petition challenging the blocking of input tax credit (ITC) of ₹23.78 lakh ...

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 a Special Economic Zone (SEZ) unit can claim refund of unutilised input tax credit ...

Agra State Bench, has summarily dismissed a departmental appeal challenging only the fine component of an appellate order, ...