Case Laws

Period from 01.03.2020 to 28.02.2022 is excluded for calculating the period of limitation for filing an application under sections 54 and 55

No recovery can be made without issuing any show cause notice or passing any order under Sections 73 or 74

Attachment of bank accounts u/s 83 for securing the revenue of another taxable person is unsustainable in law

SCN proposing cancellation of registration should enable the taxpayer to respond to the reasons behind the proposed action

Registration can be cancelled only when one of the conditions mentioned in section 29(2) is met with

Composite supply of services by way of milling of food grains into flour is eligible for exemption, as the value of goods involved is within the prescribed limit.

GST on supply for construction and installation of a sewerage treatment

Supply of services by way of milling of food grains into flour to the Food & Supplies Department is eligible for exemption

Refund cannot be delayed for want of appeal by the department

Provision of services to holding company under an agreement does not make the supplier an intermediary