Case Laws

Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government

Taxpayer cannot be forced to pay any amount during the search

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity

Search authorization by Joint Commissioner without recording reasons is invalid

Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily

EPC contract for the development of Integrated Gas Surface Facilities falls under SAC 9954 attracting 18% GST

Section 16(4) of the CGST Act is not violative of the Constitution

Processed tea, including the processes of roasting, blending, and packing is agricultural produce enjoying benefit of exemption under Notf 12/2017-CTR

Proper Officer must independently satisfy the circumstances as set out in Section 29(1) or 29(2) of the CGST Act before canceling a GST registration

Revenue to decide the revocation decision on cancelled Registration expeditiously