Case Laws

Assessing Authority is required to afford an opportunity for personal hearing before passing an adverse assessment order

Transitional credit cannot be denied by just serving a summary of show cause notice

Denial of the refund claim based on incorrect classification by the supplier is unjustified

Penalty u/s 129(3) cannot be imposed when there is no intention to evade payment of tax

Ticket charges collected in relation to an agricultural exhibition are exempt from GST

Educational courses conducted by the 'Additional Skill Acquisition Programme Kerala' are taxable under GST

Registration liable to be cancelled if no business activity is conducted from the place of business

ITC cannot be denied solely based on the non-remittance of tax by the supplier and the absence of the tax in Form GSTR-2A

No GST on payment of upfront amounts for long-term lease of industrial plots by government industrial development corporations or undertakings

Registration cannot be cancelled based on the direction of the authorities constituted under other Acts