Case Laws

No penalty is leviable when wrong address is entered in the E-Way bill due to human error

Packing material supplied for selling live honey bee is a part of composite supply

Prior tax liabilities cannot be a legitimate reason to deny a GST cancellation request

Excess Stock proceedings should be under Sections 73 & 74 and not Section 130

GST on goods stored in Free Trade and Warehousing Zone (FTWZ)

Rectification request rejected as no apparent error existed in the original ruling

Rope handle, vent plug, and split top/bottom support used as parts of electric accumulators fall under HSN '8507' attracting 28% GST

Lack of clarity regarding the grounds for invoking Section 130 makes the confiscation order untenable

GST Liability Assessment Under Hybrid Annuity Model: Re-examination ordered in Light of CBIC Clarification

GST on technical consultancy services to the Maharashtra Jeevan Pradhikaran (MJP) for water supply and sanitation as part of the Jal Jeevan Mission