Case Laws

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity

Search authorization by Joint Commissioner without recording reasons is invalid

EPC contract for the development of Integrated Gas Surface Facilities falls under SAC 9954 attracting 18% GST

Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily

Registration cancellation with retrospective effect is unjustified

Taxpayer cannot choose the office of the GST department where they can appear and submit documents in response to the summons

Proper Officer must independently satisfy the circumstances as set out in Section 29(1) or 29(2) of the CGST Act before canceling a GST registration

Revenue to decide the revocation decision on cancelled Registration expeditiously

Processed tea, including the processes of roasting, blending, and packing is agricultural produce enjoying benefit of exemption under Notf 12/2017-CTR