Case Laws

GST registration cancellation order cannot be vague/cryptic

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

Appeal rejected due to incomplete fee payment

Order passed subsequent to demise of registered tax payer, is unenforceable

Applicant must have a specific maintenance contract to qualify as a MRO service provider

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%

Renting vehicles without operators falls under SAC '9973 11' attracting 18% GST

Matter remanded as the demand order was passed ex-parte

ITC in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees is available