Case Laws

SCN must clearly state the specific reasons for the action being taken against the assessee

SCN not clearly spelling out the contraventions against taxpayer is considered vague in nature and liable to be quashed

Imposition of penalty on "too much" technical grounds is not sustainable.

GST applicable on manpower supply for tissue culture production and works contract service provided to Department of Horticulture

18% GST on construction of Railway under Bridge/Tunnels executed to Indian Railways

Providing catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST

All types of jaggery, pre-packaged and labeled are exigible to GST at 5%

Percentage of ITC to be claimed in view of supply of both taxable and exempted supplies is determined by Rule 42

Order for payment of penalty u/s 129(3) must necessarily be passed within the period of seven days from the date of service of notice

Appellate authority could not have taken a decision on issue which did not emanate from order passed by original authority