Case Laws

Renting Residential Dwelling for Hostel Use Qualifies as Exemption from GST

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Retrospective cancellation of a supplier's GST registration cannot be the sole ground for denying ITC to a bonafide purchaser

Date of the notice and the date fixed for the personal hearing cannot be the same

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient

Pre-Deposit Not Required for Appeals Against Penalty Only

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)