Case Laws

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply".

'Treated Water' obtained from CETP (Common Effluent Treatment Plant) is classifiable under HSN 2201 attracting 18% GST

Order u/s 129(3) ought to be passed within a period of 7 days from the date of service of notice

GSTR-3B & GSTR-1 discrepancies are grounds for appeal, not errors apparent on record

Application filed without the payment of requisite fees is liable to be rejected

"Project Implementing Agency" making supplies to State Government Department/Directorate is required to issue tax invoice

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

SCN proposing cancellation of registration cannot be vague

Welding of the railway tracks along with supply of labour services shall be treated as composite supply of services

18% GST on services of regular medical monitoring along with other logistic support provided to senior citizens at their door step