Case Laws

Proper speaking order must before rejecting the application for revocation

Order cancelling the registration without application of mind is liable to be set aside

Security services provides by an LLP doesn't attract RCM. GST payable on forward charge basis.

Petitioner allowed to file an appeal after the expiry of statutory period

Supply of services to destitute women who are litigating divorce, or are homeless is not supply. AAR ruling set aside.

Revocation/appeal of GST Registration to be considered despite delay in application subject to conditions

Time to file appeal would commence only after signature (digital or otherwise) is affixed on registration Cancellation order

E-Way Bill violation: Matter remanded on account of failure to adequately examine the appellants’ conduct and the export nature of the transaction

Show-cause notice should provide a minimum of 30 days to file a reply

Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate along with Comp. Cess (Rs. 400 PMT)