The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matter for fresh consideration with an opportunity to ...

The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claims. The Tribunal held they are eligible for refunds when used in ...

The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was ...

The issue was whether interest from co-operative banks is eligible for deduction under Section 80P(2)(d). The Tribunal held that co-operative banks are co-operative societies, making the deduction ...

The tribunal held that failure to consider relevant documents denied proper adjudication. It set aside the orders and allowed fresh examination of compliance ...

The court examined whether unutilized cess credits could be refunded after GST transition. It held that without explicit statutory backing, refund claims are not maintainable, leading to dismissal of ...

The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying ...

The issue was whether transportation and insurance charges should be excluded from assessable value. The Tribunal held they must be included since delivery occurred at the buyer’s premises, making ...

The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand ...

The decision underscores that failure to follow the prescribed valuation procedure under section 50C leads to invalidation of additions. The Tribunal ruled in favor of the assessee due to lack of ...

The case examined whether delayed filing of Form 10/10B invalidates exemption under section 11(2). The Tribunal held that ...

The case addressed whether omission of Rule 96(10) affects ongoing disputes over IGST refunds. The Court held that the omission applies to pending proceedings, allowing refund claims to ...