Case Laws

Replacement of copper scrap, with the enameled copper winding wire amounts to supply of Goods

Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act

Bunching of show cause notices is against the spirit of provisions of Section 73

GSTR2A, 3B mismatch: Stay on further recovery

Tax dues cannot be claimed by the Revenue without involving the official liquidator

Third PH not provided: Petitioner at liberty to file an appeal within 30 days. Interim stay on recovery proceedings

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

Revenue cannot change the grounds of detention of goods in the SCN

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

'Car seat Covers' fall under HSN 8708 attracting 28% GST