Case Laws

No ITC is available on the inputs when the godowns constructed are meant for renting out for commercial purposes

Appellant allowed to file the appeal with the required pre-deposit within the extended time frame

Taxability of various charges collected in connection with the distribution of electricity

Bunching of show cause notices is against the spirit of provisions of Section 73

Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act

Replacement of copper scrap, with the enameled copper winding wire amounts to supply of Goods

GSTR2A, 3B mismatch: Stay on further recovery

Third PH not provided: Petitioner at liberty to file an appeal within 30 days. Interim stay on recovery proceedings

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

GST registration to be restored after physical verification