Case Laws

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’

Application rejected as the issues raised in the instant application and the issues decided under the audit proceedings are one and the same

Software licenses qualify to be treated as Computer Software resulting in supply of goods classifiable under HSN '8523 80 20'

Advertisement tax is not in conflict with GST

Transaction of transfer of business by way of merger of two GST registrations/distinct persons would constitute 'supply'

Questions on determination of place of supply cannot be raised with the Authority of advance ruling

Order u/s129(1)(b) must be passed after providing an opportunity for personal hearing

Taxpayer should be given material relied upon by the authority, while passing an order against him

Order cancelling registration is set-aside for being vague

Interest at 9 per cent would be attracted only if the matter was covered by the proviso to Section 56