Case Laws

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.

Taxpayer to be granted document presentation opportunity subject to the condition that he remits 10% of the disputed tax demand

Pre-Decisional Hearing Crucial for ITC Blocking

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

Malabar parota attracts 5% GST, not 18%

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

Refund of amount encased amid GSTAT delay is ordered subject to providing a new bank guarantee

Notice issued u/s 78 before appeal period expiry is illegal

GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)