Case Laws

Registration Cancellation: Superintendent of Central Tax should make an independent decision without being influenced by the DGGI's direction

Rate of tax applicable to broken rice is the same as the rate for rice

Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Service of printing question papers for conducting examinations to educational institutions is exempt from GST

Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.

ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner

Delay caused by the pendency of the writ petition should not prevent the petitioner from pursuing the appeal

Clean Energy Cess is leviable even after introduction of GST

SCN proposing cancellation of registration without reasons cannot be sustained

Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website