Case Laws

Petitioner to be allowed upload the form ITC-01

Impugned order directing to forego Input Tax Credit is unreasonable and cannot be sustained

Goods exempted from e-way bill cannot be detained for absence of e-way bill

Cancelled registration shall be either revoked or a fresh GST registration shall be issued to the petitioner

Refund cannot be rejected w/o considering relevant material which establishes that input supplies in respect of which ITC was claimed were in respect of export

Providing transport services to an educational institution in the form of picking up and dropping off school children is exempt.

Assessing Authority was bound to afford an opportunity for a personal hearing before passing an adverse assessment order

Supply of solar driven submersible water pump is a 'mixed supply' attracting 18% GST

Delay in filing appeal for operational decline, staff turnover condoned

Refund cannot be denied because of one supplier's irregularity