Case Laws

Section 102 applies only to apparent errors and not to legal interpretations

No GST on reimbursement of electricity charges on actual basis

GST is applicable on reimbursement of municipal property tax by the lessee/occupier

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.

PVC raincoat would fall under HSN 3926 attracting 18% GST

GST on supply of processed seafood. No ruling pronounced

Rule 36(4) is validly based on other sections of the Act, particularly Section 16, as opposed to Section 43A

Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns

Tax settlement under SVLDRS can be invalidated due to lack of authenticity of the submitted documents

IGST refund cannot be denied for availing higher duty drawback