Case Laws

SCN quashed for being vague

Circular cannot take away the plain effect of the Rule 97A

Printing leaflets done on the inputs owned by the applicant and content supplied by the clients is a service under SAC 9989

Opinion formed by the Commissioner u/s 83 should be strictly based upon material facts

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service

Payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed

For the fraud committed by the selling dealer, there cannot be an automatic cancellation of the registration of the purchasing dealer

SCN proposing cancellation of registration but not issued in the prescribed template i.e., REG-17 under Rule 22(1) is liable to be set aside

Provisional Attachment Order stayed for non-application of mind

No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling