Case Laws

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

GST is applicable on the service of transportation of goods by road to be provided by the company under one of its EPC contracts

Crumb rubber/granule is classifiable under Heading 4004 and is liable to GST @18%

Person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax is not liable for registration

Order canceling Registration without providing an opportunity for Personal Hearing is liable to be quashed

Requirement of issue of FORM GST DRC-01 and FORM GST DRC-01A is not a mere procedural requirement

18% GST on storage services provided to Cotton Corporation of India which consists of storage of ‘Fully Pressed Cotton Bales’

Transfer Petitions on constitutional validity of Section 16(2)(c) dismissed

‘Un-fried FRYUMS’ classifiable under Tariff Item 2106 90 99 attracting 18% GST