Case Laws

Opportunity of personal hearing must be granted prior to cancellation of GST registration for non-filing of GST returns

Authorities cannot renege once SVLDRS-2 has been issued

Sugarcane juice is classifiable under HSN '2009 89 90' attracting 12% GST

SCN must clearly state the specific reasons for the action being taken against the assessee

SCN not clearly spelling out the contraventions against taxpayer is considered vague in nature and liable to be quashed

Imposition of penalty on "too much" technical grounds is not sustainable.

GST applicable on manpower supply for tissue culture production and works contract service provided to Department of Horticulture

18% GST on construction of Railway under Bridge/Tunnels executed to Indian Railways

Providing catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST

All types of jaggery, pre-packaged and labeled are exigible to GST at 5%