Case Laws

Activity of Afforestation carried out by the applicant as charitable organization is exempted from GST

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply".

'Treated Water' obtained from CETP (Common Effluent Treatment Plant) is classifiable under HSN 2201 attracting 18% GST

Order u/s 129(3) ought to be passed within a period of 7 days from the date of service of notice

GSTR-3B & GSTR-1 discrepancies are grounds for appeal, not errors apparent on record

Application filed without the payment of requisite fees is liable to be rejected

"Project Implementing Agency" making supplies to State Government Department/Directorate is required to issue tax invoice

To qualify as a 'going concern', the business must not have intention or necessity of liquidation or of curtailing materially the scale of the operations

SCN proposing cancellation of registration cannot be vague