Case Laws

Best Judgment Assessment: Right to File Returns Beyond 30-Day Limit Condoned

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

ECL Blocking Order Under Rule 86A Quashed for Lack of Pre-Decisional Hearing and Independent Reasons

Geometry Compass Box is a mixed supply falling under HSN '9017 80 10' attracting 18% GST

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'

ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

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