The issue was whether taxpayers could choose between concessional and standard GST rates. The AAR held that once classified ...

The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics. The key takeaway is that mechanical reliance on NGTP tags undermines lawful adjudication and harms ...

The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that liability was quantified before the cutoff date and directed acceptance ...

The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court ...

The issue concerns fragmented litigation under the earlier tax regime. The new law integrates multiple proceedings into a unified process, reducing duplication. The key takeaway is that litigation is ...

The new law keeps depreciation methods unchanged for continuity. However, it broadens tax scope by including assets ...

The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax ...

The appellate authority found that facts presented on appeal differed from the original application. The case was remanded ...

The issue was whether a long delay in filing appeals could be condoned. The tribunal held that absence of credible explanation bars condonation, leading to dismissal of ...

The new law defines strict conditions for reopening assessments using specified information categories. It ensures ...

The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all applicable taxes, rejecting the jurisdiction ...

The issue was whether two adjudication orders for the same tax period constituted overlapping proceedings under GST law. The ...