Case Laws

5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements

Penalty Imposition under Section 129(3) is not automatic

Penalty is invalid if the terms of SCN are complied with

Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Franchisee of Subway India Private Limited guilty of profiteering for not passing on the benefit of rate reduction

SCN proposing registration cancellation must assign specific reasons as to why the registration is proposed to be cancelled

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1