Case Laws

Does an order made available on the common portal constitute communication u/s 169? Matter requires further consideration

Two SCNs cannot be given on the same issue

Refund cannot be rejected without considering the contentions of the taxpayer

No specific provision in the CGST Act that requires assesses to declare the route of transportation/transit of goods

Registration cancellation order cannot lack proper reasoning

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Transfer of development rights by the land owner in consideration of land development services received is taxable under RCM

Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received

No GST on collecting electricity charges collected by a housing society from its members and paying the same to the Electricity Department

No useful purpose will be served by not allowing persons to revive their registration and integrate them back into the main stream.