Case Laws

Registration is required in the state where the applicant is required to maintain suitable structures with sufficient degree of permanence

Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA services

No ruling can be given where the requisite fee for filling Advance Ruling application is not paid in full

GST on Works contract services executed to various departments of Government of Karnataka

18% GST chargeable on thermal based fogging machine

Pre-deposit for appeal can be made through Electronic Credit Ledger

ITC can't be denied unless the department can establish with concrete evidence that transactions between the purchasers and the suppliers are bogus. Appeal of dept dismissed.

‘Paratha’ merits classification at HSN '2106 90 99'. AAR ruling upheld.

Time-barred appeal allowed to be filed where order is uploaded on website but not intimated to the assessee

Registration restored where entire proceedings, right up to the stage of passing of the order-in-appeal are legally flawed