Case Laws

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

No coercive action can be taken where pre-deposit of 10% of the disputed tax has been complied with by the appellant

Part-payment of tax cannot be a pre-condition for bail

GST on the activity of design and development of patterns used for manufacturing of camshafts for overseas Customers. AAR ruling modified.

Cryptic notice that is either just a ‘single line’ or ‘half a line’ is a weak foundation for cancellation of the GST Registration

Order passed without granting an opportunity for personal hearing is liable to be set aside