Case Laws

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

Malabar parota attracts 5% GST, not 18%

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication

GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

Section 122(1A) is applicable to taxable persons and does not encompass employees

No GST on export freight

No GST under RCM for export freight on FOB basis shipments

Export of processed frozen shrimps, whether packed in printed or plain pouches/boxes inside master cartons, attracts GST