Case Laws

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

Non-receipt of notice: Taxpayer permitted to file an appeal

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Housekeeping, security, and maintenance services provided to government hospitals exempt

Ruling on Tapioca Flour stands, No Rectification.

Invoking Section 74 necessitates a clear demonstration of fraud or willful misstatement

GST Recovery on Highway Annuities stayed

GST Interest Quashed: Tax Paid via Electronic Cash Ledger Before Return Due Date

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC