Case Laws

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

GST notice service through the portal is sufficient but not effective

If there is no response to a notice uploaded on the portal, the officer should explore other legitimate methods of service as per Section 169(1) of the GST Act

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

Rectification of Form GSTR-1 for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022

GST demand upheld despite procedural lapse in show cause notice

GST claims barred after resolution plan approval by the NCLT

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

GST Exemption for Yoga Courses: Intermediary Platform Not Covered