Case Laws

Drilling of Borewells for supply of water in agricultural land is not 'Support Service for agriculture' classifiable under 'SAC 9986'

Delay in filing of appeal is beyond the discretionary power provided to the Appellate authority

Value to be adopted in respect of transfer to branches located outside the state

Quantification of tax i.r.o unaccounted goods that are ‘deemed to be supplied’ u/s 35(6) has to be done in accordance with sections 73 or 74

Service of the show cause notice at a wrong E-mail address is not deemed to be a proper service under the GST Act

Rectification u/s 161 is to be taken within a period of three months

Application inadmissible as investigation is pending on the same issue

Provisions of tax and penalty under the SGST Act are not attracted to the inter-state transaction of exempted goods covered by the IGST Act

Application rejected as the company holding control over the applicant supplies the same brand and is under investigation

Application rejected as applicant being the share holder in another company supplying the same brand is under investigation