Case Laws

Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.

DGGI not permitted to proceed simultaneously with regard to the period for which the State has initiated proceedings

Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports

RPAD is required for ex-parte proceedings

Refund of unutilized ITC on business closure is allowed

Conflicting GST Assessment Orders quashed, Rectification Beyond Portal Application directed

ITC cannot be denied based solely on the retrospective cancellation of supplier's registration

Delay in filing appeal condoned upon paying an additional deposit of 15% of the disputed tax amount

Tamil Nadu Housing Board barred from Demanding Additional GST on Flats Advertised as 'Inclusive Price'

GST Officers to Implement Effective Notice Service, Beyond Portal Uploads