Case Laws

Appeal for the restoration of GST registration cannot be rejected on hyper-technical grounds

Facebook post in 2019 cannot be a material for completing assessment against the petitioner for FY 2017-18

SCN cannot be given under Section 73 for verification of transitional credit

Purchase of raw cotton from the agent of the agriculturist attracts GST under reverse charge mechanism

Registration to be restored as it was cancelled by the reason of non-filing of GST Returns due to the demise of auditor

Detention of goods for non-mentioning of GSTN of recipient under Bill to Ship to scenario is improper

Refund cannot be rejected solely based on an inadvertent error on the part of the assessee

Cancellation of the GST registration cannot be revoked due to disputes over undivided property

Medical insurance premium taken to provide health Insurance to the employees is not eligible for exemption. AAR ruling upheld.

Assessee's presence is mandatory at the time of physical verification of registration premises