Case Laws

High Court ruling that "GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act" is set-aside.

Plant & machinery and machine foundation are eligible for ITC

Officers penalised for harassing the assessee while granting Registration

GST leviable on contributions received by a club from the members for expending the same for meetings and other petty administrative expenses

GST on the activity of surface coating on new/used goods

Parts of diesel marine engine or genset supplied to the Indian Navy are chargeable to 5% GST

“Rava Idli Mix” merits classification under tariff heading 2106 and attracts 18% GST

Penalty and Interest u/s 73 & 74 are attracted only when ITC is wrongfully availed AND utilised

Term “subsequently held” in section 77 covers cases where the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State or inter-State respectively

Assessee allowed to pay dues in installments