Case Laws

Walltop computer "roombr" is rightly classifiable under tariff heading '8471 41 90'

Advance ruling cannot be given in relation to a completed supply

Advance ruling cannot be given on the issue of utilization of ITC available in the Electronic Credit Ledger

Filing for revocation of cancellation of GST registration despite being time-barred is allowed, post payment of pending dues

GST applicable on services provided in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB)

Order cancelling registration cannot be cryptic in nature

When Rule 97A permits manual filing, seeking refund by electronic mode only may not be proper.

Orders passed ex-parte are bad in law.

ITC is not available on the GST paid on various expenses incurred towards discharging CSR obligations

SCN proposing cancellation of registration cannot be vague and must specify the reasons for cancellation