Case Laws

Show cause notice issued to the driver is not adequate

Application for advance ruling rejected for failure to submit the application in the prescribed format and deposit the requisite fee

Requisite fee for filling Advance Ruling application is Rs. 10,000/- and not Rs. 5000/-

Amendment to section 50(1) levying interest on net tax liability has retrospective effect from 1st July 2017

GSTR-1 cannot be rectified beyond period prescribed u/s 39(9)

Rejected paddy seed would merit classification under HSN '1006 10' attracting 5% GST

Cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is additional consideration attracting GST @ 18%.

Prepayment premium charged for prepayment of loans is NOT taxable under GST

Reimbursement of tree cut compensation amount paid to farmers and land owners is not chargeable to GST

Only suppliers with complete responsibility for the operation and completion of a cab ride are liable to pay tax u/s 9(5)