Case Laws

Invoice & e-way bill establish taxpayer's ownership

Revenue to decide the revocation decision on cancelled Registration expeditiously

Section 16(4) of the CGST Act is not violative of the Constitution

Taxpayer cannot choose the office of the GST department where they can appear and submit documents in response to the summons

Summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice

Before rejecting an application, advance ruling authority must share the findings of investigating authority that are lying before them

Jaipur Smart City Limited is a “Governmental Authority”

GST registration to be restored in the interest of returning the taxpayer to the GST fold

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST. AAR ruling upheld.

Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning is a works contract @ 18% GST. AAR ruling upheld.