Case Laws

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

Demands cannot be higher than what is specified in the notice

Show cause notice be issued prior to any demands for refund recovery

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

"Sada tambaku pre-mixed with lime" are classified under HSN '2403 99 10' attracting 28% GST and Compensation Cess

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Supply of medicines and consumables to out-patients is taxable

Goods verified in MOV-04 cannot be reassessed later