Case Laws

Replacement of copper scrap, with the enameled copper winding wire amounts to supply of Goods

Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act

Tax dues cannot be claimed by the Revenue without involving the official liquidator

GSTR2A, 3B mismatch: Stay on further recovery

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

GST registration to be restored after physical verification

Revenue cannot change the grounds of detention of goods in the SCN

Section 129 Proceedings Invalid for Vehicle Transporting Only Chassis for Refurbishment

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme

'Car seat Covers' fall under HSN 8708 attracting 28% GST