Case Laws

Demonstration vehicles capitalized by dealers are considered capital goods for ITC purposes.

Instant Mix Flours classifiable under HSN '2106 90'. Attract 18% GST. AAR ruling upheld.

Notification extending the time limit for issuing orders under Section 73 of the CGST Act, 2017 cannot be applied retrospectively

GST appeal was dismissed unfairly because the pre-deposit requirement was already complied with

The retrospective cancellation of GST registration for non-filing of returns is not justified.

Press release dated July 15, 2020, classifying alcohol-based hand sanitizers as "disinfectants" is quashed

Petitioners to avail themselves of their statutory remedies

Registration liable to be cancelled if no business activity is conducted from the place of business

GSTR-1 Vs GSTR-3B mismatch: Opportunity granted to clarify the discrepancies as 75% of the tax is paid

AO to consider correction of errors in Form GSTR-3B