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    November 1, 2025   Case Laws GST
    Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
    November 1, 2025   Case Laws GST
    Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
    November 1, 2025   Case Laws GST
    Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
    November 1, 2025   Case Laws GST
    Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
    November 1, 2025   Case Laws GST
    Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
    October 31, 2025   Case Laws GST
    Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
    October 31, 2025   Case Laws GST
    Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
    October 31, 2025   Case Laws GST
    Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
    October 31, 2025   Case Laws GST
    Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
    October 31, 2025   Case Laws GST
    Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
    October 31, 2025   Case Laws GST
    Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
    October 31, 2025   Case Laws GST
    Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
    October 31, 2025   Case Laws GST
    Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation - authorities must decide within thre...
    October 31, 2025   Case Laws GST
    Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
    October 30, 2025   Case Laws GST
    Adjudication orders quashed for denying personal hearing under Section 73 GST; orders invalid, remand for fresh proceedings
    October 30, 2025   Case Laws GST
    Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
    October 30, 2025   Case Laws GST
    Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred
    October 30, 2025   Case Laws GST
    Provisional bank attachment lifted when petitioner offers immovable property security worth at least Rs.2.07 crore; DRC-23 release required
    October 30, 2025   Case Laws GST
    No GST benefit or rate reduction found for three projects; Section 171 CGST not attracted after DGAP report verification
    October 30, 2025   Case Laws GST
    Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal
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November 1, 2025   Case Laws GST
Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
November 1, 2025   Case Laws GST
Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
November 1, 2025   Case Laws GST
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
November 1, 2025   Case Laws GST
Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
November 1, 2025   Case Laws GST
Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
October 31, 2025   Case Laws GST
Audit under Section 65 CGST Act held timely; pre-SCN reply period breached, SCN quashed and matter remitted
October 31, 2025   Case Laws GST
Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
October 31, 2025   Case Laws GST
Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
October 31, 2025   Case Laws GST
Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
October 31, 2025   Case Laws GST
Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
October 31, 2025   Case Laws GST
Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
October 31, 2025   Case Laws GST
Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
October 31, 2025   Case Laws GST
Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation - authorities must decide within three months
October 31, 2025   Case Laws GST
Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
October 30, 2025   Case Laws GST
Adjudication orders quashed for denying personal hearing under Section 73 GST; orders invalid, remand for fresh proceedings
October 30, 2025   Case Laws GST
Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
October 30, 2025   Case Laws GST
Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred
October 30, 2025   Case Laws GST
Provisional bank attachment lifted when petitioner offers immovable property security worth at least Rs.2.07 crore; DRC-23 release required
October 30, 2025   Case Laws GST
No GST benefit or rate reduction found for three projects; Section 171 CGST not attracted after DGAP report verification
October 30, 2025   Case Laws GST
Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal

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