Case Laws

Petitioner allowed to file an appeal after the expiry of statutory period

Supply of services to destitute women who are litigating divorce, or are homeless is not supply. AAR ruling set aside.

Revocation/appeal of GST Registration to be considered despite delay in application subject to conditions

Time to file appeal would commence only after signature (digital or otherwise) is affixed on registration Cancellation order

E-Way Bill violation: Matter remanded on account of failure to adequately examine the appellants’ conduct and the export nature of the transaction

Show-cause notice should provide a minimum of 30 days to file a reply

Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate along with Comp. Cess (Rs. 400 PMT)

Registration is required in the state where the applicant is required to maintain suitable structures with sufficient degree of permanence

Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA services

No ruling can be given where the requisite fee for filling Advance Ruling application is not paid in full