Case Laws

Rectification of advance ruling cannot be based on debatable points of law or fact, but only on apparent mistakes from the record

GST leviable on supply of ‘PUSHTI’ to Anganwadi centers under the ICDS scheme

Unaccounted Stock proceedings come under Sections 73/74 and not section 130

Assessments signed by an officer in dual capacities are not maintainable

Interest and penalty could only be imposed if the irregular ITC is both availed and utilized

ITC disallowed due to cancellation of suppliers' registration: Matter remanded for fresh consideration

No restriction that an application for advance ruling can be made only by a supplier

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

Scrutiny of returns and the issuance of notice in Form ASMT-10 do not constitute a mandatory pre-requisite for adjudication

GST registration cancellation order cannot be vague/cryptic