Case Laws

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

Non-receipt of notice: Taxpayer permitted to file an appeal

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Ruling on Tapioca Flour stands, No Rectification.

GST Recovery on Highway Annuities stayed

Invoking Section 74 necessitates a clear demonstration of fraud or willful misstatement

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC

Separate adjudication orders for each financial year are essential under the CGST Act

Pre-Decisional Hearing mandatory before blocking the electronic credit ledger

Assignment of leasehold rights of land and the sale of buildings, including machinery and equipment qualify as taxable events under GST