Case Laws

SCN uploaded on the GST portal under the heading ‘Notices’ instead of under the heading of ‘Additional Notices’: Matter sent for re-adjudication

Malabar parota attracts 5% GST, not 18%

Recovery of the amount assessed on the strength of extension of time under section 73(10) vide Notification No.09/2023-CT is stayed

Reply cannot be disregarded merely for non attendance of personal hearing by the taxpayer

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax. AAR ruling upheld.

Refund of amount encased amid GSTAT delay is ordered subject to providing a new bank guarantee

Notice issued u/s 78 before appeal period expiry is illegal

Pre-Decisional Hearing Crucial for ITC Blocking

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication