Case Laws

Review petition of department in Safari Retreat Pvt Ltd case dismissed

Electronic Credit Ledger could be utilized for pre-deposit requirements

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

GST on supplying fitted assets on hire: Matter remanded to AAR

Rectification of GSTR 3B to align with GSTR 1 permitted

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

Non-filing of GST returns following a cancellation application does not constitute adequate grounds for a retrospective cancellation of the registration.

GST Implications for Hotel-cum-Shopping-Multiplex Project on Leased Land