Case Laws

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

No GST on Solid Waste Management services provided by Cooperative Society

Penalty Imposition under Section 129(3) is not automatic

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

Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime

Writ dismissed as the petitioner has already availed the statutory remedy

Penalty is invalid if the terms of SCN are complied with

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'

Challenge against the 2nd proviso to Section 16(2) shall not impede the ongoing proceedings

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