Case Laws
Power u/s 83 should be exercised only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand
October 12, 2020
Ready to consume pouch milk fortified with vitamins A , D and small quantities of turmeric (Haldi) comes under HSN 0401. Exempt from GST.
October 12, 2020
Supplying KharifArhar (Tur) Crops and Green Gram crops from farmers to NAFED is exempted from GST
October 12, 2020
Pure consultancy services provided to the Municipalities and State Government Departments are exempt from GST
October 9, 2020
No GST on services by way of giving on hire to a GTA
October 8, 2020
Unless it is explicitly stated, a piece of legislation is presumed not to be intended to have a retrospective operation
October 8, 2020
ITC is to be restricted on supply of food & beverages supplied to inpatients and is part of the health care services
October 8, 2020
Activities of a liaison office situated in India amount to supply of services
October 8, 2020
Petitioner is permitted to re-submit the annexures to Form GSTR-3B beyond the last date for rectification
October 6, 2020
Vehicle cannot be ordered to be released pending the confiscation proceedings. Party can seek provisional release u/s 67(6)
October 5, 2020