Case Laws

Taxpayer to contest the invocation of the extended period before the competent authority and not the court

GST Appellate Order issued after hearing date nullified due to lack of statutory provision

GST on annuities (being Continuous supply of services) should be applied based on invoice issuance or payment receipt

Clarification on GST on Unfried Fryums

GST Authorities cannot invoke IPC without following GST procedures

Demands that are not part of NCLT's order get extinguished

When consignor with the tax invoice and e-way bill claim himself to be the owner of the goods, the provisions of Section 129 (1) (b) of the Act cannot be invoked

Baby Carrier with Hip Seat falls under HSN '6307 90 99' : 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000

Combination of catering services and rental of premises is deemed outdoor catering

Interest charges by bank should be treated as an inward supply for the purpose of calculating the 80% threshold requirement