Case Laws

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

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication

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)

Section 122(1A) is applicable to taxable persons and does not encompass employees

No GST under RCM for export freight on FOB basis shipments

No GST on export freight

Export of processed frozen shrimps, whether packed in printed or plain pouches/boxes inside master cartons, attracts GST

Cancellation of registration amounts to a capital punishment especially for small traders

Appeal cannot be rejected for non/delayed submission of certified copy of uploaded order