Case Laws

Architectural Consultancy Services to Municipality for Fire Station, Staff Quarters, and Parking Exempt from GST

Bunching of Show Cause Notices for Multiple Financial Years Impermissible under GST Act

Orders Demanding Refund Recovery Based on Omitted Rule 96(10) Without Saving Clause Are Set Aside

Petitioner May Seek Revocation of Time-Barred GST Registration Cancellation

GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure

Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%

GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value