Case Laws

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

ITC can be availed on distribution of promotional products to distributors

Financial assistance received from a foreign holding company in relation to training of various skilled and unskilled categories is subject to GST

Supply of manpower to a Municipal Corporation for collecting parking fees is not exempt from GST