Case Laws

Non-Constitution of GSTAT: Taxpayer to pay entire tax demand within 15 days

Period from 15.03.2020 to 28.02.2022 to be excluded from from limitation

Delay in filing appeal by 112 days on account of accountant's prolonged absence due to a Covid-related illness is condoned

Appeals before the GST tribunal can be made within three months from the date of constitution of GST Tribunal

Registration cancellation set-aside for deficiencies in the show cause notice and unreasonable grounds for cancellation

GST on 'Tobacco pre-mixed with lime': No ruling given as the applicant requested to withdraw the application

ITC on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of goods/services is admissible

Artificial Insemination Crate / Travis falls under HSN '7306' attracting 18% GST

After the expiry of period of one year, the provisional attachment ceases to exist

'Rapigro' is classifiable under HSN '3808 93 40' as a ‘plant growth regulator’ attracting 18% GST