Case Laws

Wheat Milling Services for PDS is exempt

GST Registration Cancellation upheld as the taxpayer did not actually exist at the declared business address

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

No rule restricting individuals from outside a state from registering in the state

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Penalties u/s 129 cannot be applied just because incorrect place of shipment is mentioned in the e-way bill

Condonation of delay in filing appeal beyond 4 months allowed

Providing transportation directly to students and not to the school attracts GST

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST