Case Laws

Dept to facilitate revising of form GST TRAN-1 either online or manually

GST is not leviable on the amount representing the employees portion of canteen charges, collected by applicant and paid to the Canteen service provider.

Geomembrane is classified at HSN '5911 10 00'. Tarpaulin is classified at HSN '3926 90 99'

No GST registration may be cancelled by merely describing the firm that had obtained it as 'bogus'

Availability of alternative remedy is not a complete bar to entertain a writ petition

Amount lying in the Electronic Liability Register can be refunded only the manner in the law. It cannot be ordered to be refunded.

No provision exists for lapsing of the ITC and credit availed on capital goods under the erstwhile enactments

Swiggy’s payment made during investigation cannot be termed as self-ascertained tax u/s 74(5). Refund of the same is allowed

“Ber Berry” is classifiable under the chapter heading 2008.

Order cancelling Registration set aside for being a non-speaking order