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Constitutional guarantee is unconditional and must be enforced regardless of shortcomings in scheme of GST enactment

Sep 02, 2023 Sep 02, 2023

Encumbrance on bona-fide purchaser of property who cannot be assessed under sales tax, is violative to TNGST Act

Sep 02, 2023 Sep 02, 2023

Game of skill played with or without stakes is not gambling as per Entry 6 Schedule III to CGST Act, 2017 and hence not taxable

Sep 02, 2023 Sep 02, 2023

Just because Customs officer contemplated that a question can arise, taxpayer cannot assume pendency of such question in SCN

Sep 02, 2023 Sep 02, 2023

Sec 13(8)(b) r/w/s 8(2) IGST Act has no relevance for purpose of CGST & SGST Act when it comes to levy of GST on intermediary services

Sep 02, 2023 Sep 02, 2023

User Development Fee charged by Airport Development Authority not less than statutory levy, but doesn’t attract service tax liability

Sep 02, 2023 Sep 02, 2023

Re-use of E-way bill & tax invoices show intention to evade, and hence attracts Sec 130 CGST Act

Sep 02, 2023 Sep 02, 2023

Credit available in electronic ledger of purchasing dealer is pre-requisite for claiming ITC

Sep 02, 2023 Sep 02, 2023

‘Sanitaryware’ cannot be construed as ‘artware’ to deny duty drawback in category of goods falling under Chapter 74 Item No. 741802

Sep 01, 2023 Sep 01, 2023

SEZ units are not exempt from rigors of investigation or inspection by GST Wing

Sep 01, 2023 Sep 01, 2023