Case Laws

Application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1

Application is liable for rejection under Section 98(2) for not paying the total fees of Rs. 10000

Application is rejected where the applicant is recipient of services and not supplier of services

Supply of Occupational Health Check-up service (OHC) to employees of various business entities attracts 18% GST

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH 3926 90 99 attracting 18% GST

Power under Rule 86A to block ITC should not be used as a tool to harass the assessee

AAAR cannot re-consider an application for Rectification of Mistake which was already considered and disposed off

Appeal filed against the non-admittance of the application for advance ruling is not maintainable

Property of a taxable person cannot be provisionally attached u/s 83 merely on the ground of pendency of proceedings u/s 67

Section 54 is not applicable where amount collected by the Revenue is without the authority of law