The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending ...
The court found a prima facie overlap between excess ITC due to non-reconciliation and ITC disallowed under Section 16(4), ...
The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...
The Court restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness ...
The tribunal held that objections to the maintainability of a bank’s Original Application claiming over Rs. 50 crores were ...
The Court held that customs officials acting in their official capacity cannot be cross-examined as a matter of right.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, ...
The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that ...
The Court held that SIM cards, recharge coupons, and value-added telecom services are not “goods” under the KVAT Act. VAT ...
The Tribunal held that customs and excise dues of a company in liquidation cannot be recovered from auction purchasers of its ...
The Delhi High Court held that reassessment proceedings cannot proceed on vague notices lacking reasons for alleged ...
The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held ...