Case Laws

Additional surcharge collected from Open Access Consumer is NOT liable to GST

AO to consider correction of errors in Form GSTR-3B

Antioxidant Water (Paan flavored water) classifiable under HSN '2202 10 90', attracting 28% GST

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand

GST applicable on Uber for providing a platform that connects drivers with riders where drivers will pay a membership fee but Uber will not get a commission from rides.

If proceedings under Section 61 had been dropped, further action under Section 74 cannot be initiated

Ex-directors are not automatically responsible for a company’s tax obligations formed after they have left their positions, as long as they can provide sufficient evidence to support their claims

Mere mismatch between GSTR-3B & GSTR-1 doesn’t attract Section 74 without an element of fraud

Original application's date should be retained for the purpose of determining whether a refund application is timely, regardless of the need to submit a fresh application due to defects

Contravening the GST Act results in both civil and criminal action, not in the suspension of GST registration.