Case Laws

CGST Act operates independently from the Limitation Act concerning the timing of appeals

Recipient cannot be made to suffer for the fault of the supplier

Life tax must be collected on the cost of the vehicle and not on the invoice price

GST registration cancellation with retrospective effect can’t be a ground to deny ITC to the buyer

StrataTex HSR would be classifiable under HSN '5911 90 32', subject to the condition that it has been granted BIS certification

'Kandi ravo' is classifiable under HSN '2401 30 00' attracting 28% GST

Guidelines for the calculation of works executed pre-GST and post-GST

GST Commissionerate to not issue notices regarding payment of service tax to lawyers

SCN proposing cancellation of registration cannot be vague/cryptic

GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit