Case Laws

Section 16(2) has no overriding effect on Section 16(4) as both are not contradictory and operate independently.

Cancellation of GST registration should be exercised with circumspection and only when necessary

Petition challenging investigation in preliminary stage is dismissed

At the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure

Revenue cannot issue show cause notices for a period that has already been covered by an accepted First Appellate Order

SCN, although flawed in its wording, can be challenged through a reply rather than by quashing the notice

"Chocolate Peanut Chikkies" containing cocoa powder are classified under HSN '1806 90 20' attracting 18% GST

Service provided by Isha Foundation through ISHA Samskriti is not exempt from GST

Merely because by mistake, the assessee paid duties on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty

Services provided i.r.o "Market led Fee-based Services" introduced by NSDC are exempt from GST