Case Laws

Deficiencies in Form GST RFD 03 do not render the application filed by a taxpayer as 'non est'

Pre deposit for appeal can be paid through credit ledger

Best judgment assessment cannot be resorted to while adjudication u/s 74

If an E-Waybill is downloaded before the detention, and all necessary formalities are fulfilled, then the detention is unjustified

Object of Section 80 is only to benefit an assessee who has been compliant in effecting payment of the admitted tax

Taxpayer cannot be deprived of the benefit of stay u/s 112(9), due to non-constitution of the Tribunal

GST on the services provided by TS Transco to GHMC. Members differ in their view.

'Dhathri Dahasamani' is classifiable under HSN '2103 90 40' and liable to GST at the rate of 12%

Supply of ambulances attracts 28% GST under HSN '8703'

Eligibility of ITC on deposit works by KSEBL