Case Laws

GST Authorities cannot invoke IPC without following GST procedures

Clarification on GST on Unfried Fryums

Demands that are not part of NCLT's order get extinguished

GST on annuities (being Continuous supply of services) should be applied based on invoice issuance or payment receipt

When consignor with the tax invoice and e-way bill claim himself to be the owner of the goods, the provisions of Section 129 (1) (b) of the Act cannot be invoked

UAVAT: State has no provision for recovering tax dues from the directors of the company unless the company was wound up

Supply by the service provider (driver) to his customers (passengers) through Yatri Sathi App does not amount to supply by the Yatri Sathi App

Supplies made after major processing that alters the nature of the goods cannot benefit from Rule 32(5)

Combination of catering services and rental of premises is deemed outdoor catering

Baby Carrier with Hip Seat falls under HSN '6307 90 99' : 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000