Case Laws

Interest leviable on ineligible ITC transitioned from the pre-GST regime. Penalty under section 74(1) has been set aside.

No GST on services related to the water distribution network to the Public Health Engineering Directorate, Government of West Bengal

GST audit to be completed within 3 months from the date on which all the relevant documents are made available

Issue of the pre-show cause notice would not infringe upon the authority's duty to decide the advance ruling

Action u/s. 73 doesn’t prevent GST authorities from conducting audit u/s 65

Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST

Using CGST/SGST instead of IGST without any actual loss of revenue is allowed

No ITC on Motor Vehicles purchased for Automobile Benchmarking Service

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries

State GST authorities cannot issue SCN after CGST proceedings had begun on the same matter