Case Laws

GST Registration Restoration Allowed for Non-Filing After Compliance with Return and Tax Dues

Input Tax Credit Denial Due to Retrospective Supplier Registration Cancellation Requires Re-adjudication

GST Registration Must Be Restored Immediately Upon Appellate Order Despite Revenue's Pending Appeal

Secondment: Impugned Order Set Aside, Matter Remitted for Re-examination in Light of New Circulars

Transit State GST Authorities Cannot Impose Penalty on Inter-State Goods Without Local Tax Liability

Preferential Location Charges Taxed as Integral Part of Construction Services, Not Independently

Order Passed by Officer Who Did Not Grant Personal Hearing Violates Natural Justice

Input Tax Credit Cannot Be Blocked Without Recording Reasons Under Rule 86A

Show Cause Notice Not Invalid for Omitting Interest and Penalty; Future SCNs Must Specify.

Supply of Food to Corporates as a Service is Taxable at 18% GST