Case Laws

Applicant, who is neither a supplier of goods or services nor seeking a ruling on ITC, does not have the right to seek an advance ruling

GST is leviable under RCM on Lease Renewal and Premium Payments made to Surat Municipal Corporation

ITC claim dispute: Petitioner to present all relevant documents before the assessing authority

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

Department to grant registration to the petitioner-company, emphasizing the need for property demarcation in case both the lessor and lessee operate in the same premises.

Order made within two days of the issuance of Form GST DRC-01 is unsustainable

Expiry of E Way bill: Penalty imposed under section 129(3) reduced to 50%

Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC

"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202

Time limit under SVLDRS Scheme is directory in nature