Case Laws

GST on supply of processed seafood. No ruling pronounced

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST

PVC raincoat would fall under HSN 3926 attracting 18% GST

Rule 36(4) is validly based on other sections of the Act, particularly Section 16, as opposed to Section 43A

Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns

Tax settlement under SVLDRS can be invalidated due to lack of authenticity of the submitted documents

IGST refund cannot be denied for availing higher duty drawback

Order set aside due to improper service of notice