Case Laws

Rule 25 requires inspection to be done in the presence of the person whose property is being inspected

Appeal filed against GST registration cancellation after 18 Months cannot be entertained

Petition to quash form GST DRC-16 dismissed

Construction for conducting promotional activities, which are essentially business oriented are not eligible for concessional rate

Innovation and development services provided to an overseas company is an export of service. Refund eligible.

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’

Application rejected as the issues raised in the instant application and the issues decided under the audit proceedings are one and the same

Software licenses qualify to be treated as Computer Software resulting in supply of goods classifiable under HSN '8523 80 20'

Advertisement tax is not in conflict with GST

Transaction of transfer of business by way of merger of two GST registrations/distinct persons would constitute 'supply'