Case Laws

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure

GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice

Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST

Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside

Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value

Contractor's GST Refund Claim for Sanitation Work Allowed; Order Rejecting Claim Quashed

Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing

Appellate Authority Cannot Dismiss Manual Appeal on Technical Grounds After Hearing Merits