Case Laws

100% penalty is not leviable when the show cause notice is issued under Section 73 of the CGST Act

18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building

Services of disposal and treatment of Bio Medical Waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022

Appellate Authority has no power to remand a case to the Adjudicating Authority

Show Cause Notice must be issued before passing demand order

Goods should not be detained under section 129 solely based on under-valuation

During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable

Classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges

GST is leviable on the export and supply of pre-packaged and labelled rice, irrespective of whether it is for domestic sale or export

During Audit under section 65, the proper officer may initiate action u/s' 73 or 74 of the CGST Act under Sec 65(7) of the CGST Act