Case Laws

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

No rule restricting individuals from outside a state from registering in the state

Service Tax Penalty imposed under GST act quashed

Condonation of delay in filing appeal beyond 4 months allowed

Penalties u/s 129 cannot be applied just because incorrect place of shipment is mentioned in the e-way bill

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Providing transportation directly to students and not to the school attracts GST

AAAR lacks the statutory power to extend the condonable period beyond 30 days

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST