Case Laws

Composite Works Contract for HVDC Terminal Construction is classifiable under construction services falling under SAC 9954, attracting GST @18%

Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

Appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed u/s 107

WP dismissed as the petitioner did not respond to the show cause notice or provide any evidence to support their claim for input tax credit.

Printing of pre-examination items, post-examination items, and scanning and processing of results of examinations are exempt

SCN proposing registration cancellation must specify the reason

Taxpayers should be informed appropriately about the cancellation of their registration to ensure that due process is followed

Notice issued u/s 74 of the CGST Act is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 & FORM GST DRC-02.

Interest and penalty are not leviable on excess ITC reversed before utilization

Petitioner to seek efficacious statutory remedy against adjudication order by way of preferring a statutory appeal