Case Laws

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

GST on Leasehold Rights quashed. Case remanded.

SCN quashed for not considering Pre-SCN reply

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

Delay to Allow GST Registration Cancellation Appeal Due to Genuine Reasons Condoned

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond