Case Laws

Opportunity for Fresh Consideration in GST Dispute After Procedural Oversights

ITC blocked under Rule 86A(1) cannot exceed the actual amount available in the Electronic Credit Ledger

Appellate authority cannot suo-motu enhance the tax liability

Only the supply of the activity of body building on chassis owned by GST registered customer is Job work

Absence of a detailed order renders the summary order void

Supply of gift cards, vouchers, and prepaid vouchers were taxable under GST as goods, with the time of supply calculated according to Section 12(4)

Inquiries and summons are not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act

IGST Liability for Goods Sold from FTWZ Premises: Application withdrawn

Payment of the demanded amount u/s 129(3) does not eliminate the right to appeal

Applicability of GST on Affordable & Non-Affordable Apartments