Case Laws

"Rooter Trainer Cup" used exclusively for agricultural propagation, is classified under HSN 3926 90 99 with the applicable GST rate of 18%

GST Exemption for Yoga Courses: Intermediary Platform Not Covered

E-way bill is invalid if the supplier's registration is canceled

Complete bank account attachment during adjudication proceedings of GST evasion is unjustified.

GST law does not permit waiver of the pre-deposit u/s 107(6)

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought

Service of notices and orders through GST portal is a valid mode of service

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies