Case Laws

Not filing necessary form for a change of place of business cannot be a valid ground for not restoring the GST registration

Assessment order cannot be valid if it is passed without serving proper notice, as mandated by Section 169(1)(b)

Petitioner to be allowed upload the form ITC-01

Goods exempted from e-way bill cannot be detained for absence of e-way bill

Cancelled registration shall be either revoked or a fresh GST registration shall be issued to the petitioner

Impugned order directing to forego Input Tax Credit is unreasonable and cannot be sustained

Refund cannot be rejected w/o considering relevant material which establishes that input supplies in respect of which ITC was claimed were in respect of export

Supply of solar driven submersible water pump is a 'mixed supply' attracting 18% GST

Providing transport services to an educational institution in the form of picking up and dropping off school children is exempt.

Assessing Authority was bound to afford an opportunity for a personal hearing before passing an adverse assessment order