Case Laws

Assessee permitted to make the necessary changes to its GSTR 3-B returns for the months of July 2017 and March 2018

Transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled

Order bereft of any proper reason for cancelling the registration is is liable to be quashed

Petitioner allowed to file the application for revocation despite being time barred

Petitioner cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime

Appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application

No order can be passed without granting an opportunity of personal hearing

Registration cannot be cancelled for merely not giving response to the show cause notice

Rajasthan Housing Board is covered under the definition of “Governmental Authority”

Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST. AAR ruling upheld.