Penalty order passed within 57 minutes of show cause notice is a jurisdictional nullity • Withdrawal of refund claim before adjudication renders it non-est • Supply of e-rickshaw components in CKD form classifiable as finished vehicle at 5% GST subject to four… • ITC denied where supplier defaulted on tax payment • "Communication" in Section 107(2) means date of issuance of the order, not date of receipt by the Commissioner's office • Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue… • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC… • Order passed ignoring manually filed reply and before the date granted for document production is a patent…
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The AAAR Rajasthan has upheld the AAR's ruling that compostable plastic bags are classifiable under Chapter 39 heading 3923 29 90 irrespective of their biodegra…
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