Case Laws

Restoration of GST Registration: Compliance with Tax Obligations Required

Packing material supplied for selling live honey bee is a part of composite supply

Prior tax liabilities cannot be a legitimate reason to deny a GST cancellation request

Refund Claim Restored: Original Application Date Governs Limitation

GST on goods stored in Free Trade and Warehousing Zone (FTWZ)

Excess Stock proceedings should be under Sections 73 & 74 and not Section 130

Rope handle, vent plug, and split top/bottom support used as parts of electric accumulators fall under HSN '8507' attracting 28% GST

GST Liability Assessment Under Hybrid Annuity Model: Re-examination ordered in Light of CBIC Clarification

Rectification request rejected as no apparent error existed in the original ruling

Lack of clarity regarding the grounds for invoking Section 130 makes the confiscation order untenable