Case Laws

Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.

Ex-parte Assessment Order Against Second-Hand Goods Dealer Set Aside; Matter Remanded for Reassessment

Appellate Authority to Consider Pre-Deposit for Appeals Following Portal Changes and Supreme Court Ruling

Classification of Biodiesel-High Speed Diesel Blends under HSN 2710 and 3826 Determines GST Applicability

GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues

Pure Labour Contracts for Single Residential Units are Exempt from GST

Unbranded Goods with Generic Graphics and Corporate Name Exempt from GST; Extended Limitation Not Invokable

RWA Water Supply Considered Service; Aggregates with Maintenance for GST Exemption Threshold

Bank Rebates for Excise Duty Payments Not Liable for GST as they are Money Transactions

Used Car Dealers Eligible for Margin Scheme Valuation Under Rule 32(5) and Notification 8/2018 - CT(R)