Case Laws

GST Registration Cancellation Revoked Due to Petitioner's Genuine Illness Preventing Return Filing

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.

GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud

Restoration of GST Registration Permitted on Payment of Outstanding Dues and Filing Returns

GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails

Input Tax Credit Available for Ancillary Expenses in Used Car Business Under Margin Scheme

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

Bona Fide Purchasers Cannot Be Denied ITC for Seller's Failure to Deposit Tax

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST

Profiteering Allegation Dismissed as No Increased ITC Benefit Found Post-GST