Case Laws

Time period for filing appeal would start only when the order is uploaded in GST portal

Provisional attachment should not hamper normal business activities of the taxable person

Vague show cause notice bereft of any material particulars, proposing cancellation of registration is liable to be quashed

The Pattadar Passbook cum Title Deed is classifiable under HSN 4820. AAAR ruling upheld.

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceed Rs. 2.5 Lakhs.

Minor penalty imposable for clerical mistakes in E-Way Bill

Works Contract to construct the IIT Bhubaneswar Campus on turnkey basis is entitled for concessional rate of 12% of GST

Transfer of land, held under lease by FDCM, towards Kolsapada Minor Irrigation Project is a supply of service

Security Services rendered to various sites of Municipal Corporations are exempt from GST

Credit to be transferred through form GSTR 3B as form GST ITC-02A was not available on the portal