Case Laws

Application filed without the payment of requisite fees is liable to be rejected

"Project Implementing Agency" making supplies to State Government Department/Directorate is required to issue tax invoice

To qualify as a 'going concern', the business must not have intention or necessity of liquidation or of curtailing materially the scale of the operations

SCN proposing cancellation of registration cannot be vague

Welding of the railway tracks along with supply of labour services shall be treated as composite supply of services

18% GST on services of regular medical monitoring along with other logistic support provided to senior citizens at their door step

Providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply

No penalty applicable for non-furnishing of returns due to cancellation of Registration

SCN proposing cancellation of Registration cannot be in wrong GST Form

Officer to redo Section 129(3) legal drill due to error in detention order