Case Laws

No GST exemption to Central Police Canteen under Ministry of Home Affairs

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested

Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

Shop closure is not a ground for cancellation of petitioner’s GST registration.

An unsigned order cannot be considered valid under Section 160 and Section 169

Order cancelling the GST registration should reflect the reason for the same

Penalty u/s 129 is not justified when there is no intention to evade tax

Notification No. 53 of 2023-Central Tax provides for extension of appeal filing period