HC directs Dept. to pay interest @ 6% for wrong encashment of bank guarantee.
LM Wind Power Blades (India)(P.) Ltd. v. Union of India – [2023] 147 taxmann.com 114 (Karnataka).
GST is not leviable on vouchers being in the nature of instruments.
Premier Sales Promotion (P.) Ltd. v. Union of India – [2023] 147 taxmann.com 85 (Karnataka).