Case Laws

Person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax is not liable for registration

Order canceling Registration without providing an opportunity for Personal Hearing is liable to be quashed

Requirement of issue of FORM GST DRC-01 and FORM GST DRC-01A is not a mere procedural requirement

18% GST on storage services provided to Cotton Corporation of India which consists of storage of ‘Fully Pressed Cotton Bales’

Transfer Petitions on constitutional validity of Section 16(2)(c) dismissed

‘Un-fried FRYUMS’ classifiable under Tariff Item 2106 90 99 attracting 18% GST

Govt to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually

Provison of services by unincorporated association to its members for consideration is supply

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%

Taxpayers allowed to submit/revise/re-revise their Form GST TRAN-1/TRAN-2.