Self assessed return cannot be equated to assessment order

Notification issued cannot contradict the principles of promissory estoppel

Undervaluation under Customs law must be proved by lawful evidence

ITC cannot be denied due to non-reflection in Form GSTR-2A

Patna High Court upholds constitutional validity of Section 16(4) of the CGST Act

Recipient not entitled for ITC unless tax is paid by the supplier

Recipient cannot be deprived of ITC unless actions taken against the supplier

Apex Court upholds non-payment of interest and penalty on additional duties of customs

Andhra Pradesh High Court upholds Constitutional validity of Section16(4) of the CGST Act

Sales tax on credit notes issued to dealers for spare parts replaced under warranty

Apex Court upholds the validity of pre-import condition in Advance Authorization scheme

Recipient of goods / services is also entitled to seek advance ruling under GST

Amendment of Bill of Entry permissible for refund of excess duty paid

Designs imported in paper form are taxable as “services” and not “goods”

Burden of proving correctness of ITC claim lies upon the purchasing dealer

Use of ITC for payment of pre-deposit under GST remains a controversy