Case Laws

Revocation of cancellation of its registration should be decided by following principles of natural justice

Recipient of services cannot seek Advance Ruling

IGST refund cannot be withheld on account of need for verification of suppliers of ultimate exporter

State lost its legislative competence to enact laws, to impose tax on the sale of Extra Neutral Alcohol (ENA)

Unutilized balance in the cash ledger on account of deposits u/s 52 is refundable in terms of Section 49(6)

Rejection of refund set aside solely on the ground that reasons have not been recorded in writing in accordance with Rule 92

GST is payable on the services provided by clubs to their members

Commissioner is directed to de novo consider the orders of provisional attachment

Uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality

Royalty paid for supplying "Tertiary Treated Water" to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under RCM basis