Case Laws

Anticipatory Bail Allowed for GST Offences Punishable Up to Five Years Imprisonment

Recovery Notice for GST Dues Against Distinct Company Having Common Director Set Aside for Lack of Proper Procedure

Input Tax Credit Ineligible for Electrical Installations in Factory Expansion as Immovable Property

ITC Ineligible on Firefighting and Public Health Systems Integrated into Factory as Immovable Property

Supplier Not Required to Register in Another State for Works Contract Without Fixed Establishment

State GST Authorities Lack Jurisdiction to Initiate Proceedings Against CGST Dealer Without Cross-Empowerment

Paper Bags Fall Under 18% GST Slab, Not 5% Concessional Rate

Notifications curtailing limitation period vitiated and illegal

Biodegradable Bags Classified Under HSN 39232990 Attract 5% GST Subject to Actual Biodegradability

Services Rendered to State Educational Boards for Examination Conduct are GST-Exempt