The petitioner is a pharmaceutical company. It took over the business of another pharmaceutical company. It applied for registration in 2020 and sought a refund of accumulated inverted input tax…

The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence.…

The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence.…

The petitioner is undertaking a works contract for the state government. It could not file the GSTR-3B return in time for want of receipt of consideration. The input tax credit…

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No.…

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No.…