Case Laws

Electronic credit ledger cannot be blocked under rule 86A without providing an opportunity of personal hearing

Cancelled registration to be revived upon payment of taxes and penalty, and uploading of returns

Proceedings based on facts cannot be interfered with using a writ petition as appellate remedies are available

Show cause notice is to be necessarily issued in form REG-17 before cancellation of registration

Affiliation provided by the Kota University to its constituent colleges for imparting education is a supply

Scope of the ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken

Scope of the ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken

Sub-contracting for a service is not an “intermediary” service.

Registration restored as the petitioner couldn't file returns and make payments due to financial constraints and covid-19 pandemic

Appeal for the restoration of GST registration cannot be rejected on hyper-technical grounds