Chandigarh Bench, has upheld the validity of a consolidated show cause notice covering multiple financial years, while ...

Chandigarh, has held that HDPE drums sent to third-party distilleries before export do not qualify for the concessional 0.1% ...

State Bench at Ghaziabad, has dismissed a departmental appeal involving a disputed penalty of ₹1,41,318, holding that the ...

Ghaziabad State Bench, has set aside a tax demand of ₹2,50,42,960, together with interest of ₹1,84,06,576 and a penalty of ...

Chandigarh State Bench, has held that input tax credit cannot be reversed merely because a taxpayer trades in exempt cattle ...

Delhi State Bench, has dismissed a departmental appeal concerning a ₹39.88 lakh refund claim, holding that the taxpayer’s original application, filed on February 29, 2024, was within the extended ...

The Delhi High Court has held that retrospective cancellation of GST registration does not, by itself, invalidate an audit ...

Chandigarh Bench, has held that the entire unavailed CENVAT credit on capital goods can be claimed as transitional credit ...

Bengaluru, has held that a mismatch between GSTR-3B and GSTR-9 may justify examination of a taxpayer’s records, but does not, ...

Chandigarh, has held that export invoices issued during the period covered by a refund claim must be included in zero-rated ...

The Central Board of Indirect Taxes and Customs (CBIC) has issued a fresh allocation of charges among its Members following ...

Chandigarh, has held that a GST demand cannot be sustained merely on the value of goods reflected in e-way bills without other evidence establishing taxable supplies or non-payment of tax.