Case Laws

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Leasing electric vehicles (E-Bikes) without an operator falls under SAC '9971' (financial lease)

Bakery items consumed on-premises could indeed be considered restaurant services

Co-owner's consent is not a prerequisite for GST registration when appropriate ownership documentation is provided

ITC allowed on goods and services received for construction of telecommunication towers (considered movable property)

Refund: Limitation provisions u/s 54 do not apply where amount is erroneously deposited voluntarily

Issue of the pre-show cause notice would not infringe upon the authority's duty to decide the advance ruling

Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST

GST law mandates a maximum of three personal hearings

Section 107 does not exclude the applicability of Section 5 of the Limitation Act, 1963