Case Laws

12% GST on the job work process of coating, done in respect of tobacco leaves supplied by other registered persons

Petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee

GST Officer cannot direct customers of assessee to stop further payments u/s 70(1)

Travelling without a proper e-way bill attracts penalty

Authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill

Application for rectification of mistake must considered by the learned Commissioner through a written order

Project Development Service provided to the State Urban Development Agency (SUDA) for PMAY-U is exempt from GST

Processing of unmanufactured tobacco dust by adding scent would make it 'Chewing Tobacco' (manufactured) under HSN '2403 9910'

GST cannot be paid solely on the difference between the selling price and purchase price of second-hand gold jewellery

ITC is admissible when consideration is paid through book adjustment