Case Laws

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Typographical or technical error in refund form should not be a reason to deny the refund

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

"Cake Gel" is classifiable under HSN code '2106 90 99' & attracts 18% GST

Cotton Seed Cattle Feed Not Exempt as Prepared Fodder; Taxable as Oil-cake Residue

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

Demand Against Deceased Proprietor: Legal Heir to file a statutory appeal u/s 107