Case Laws

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

Additional surcharge collected from Open Access Consumer is NOT liable to GST

Services provided to foreign client i.r.o door-door relocation services is liable to GST

Antioxidant Water (Paan flavored water) classifiable under HSN '2202 10 90', attracting 28% GST

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand

GST applicable on Uber for providing a platform that connects drivers with riders where drivers will pay a membership fee but Uber will not get a commission from rides.

If proceedings under Section 61 had been dropped, further action under Section 74 cannot be initiated

Original application's date should be retained for the purpose of determining whether a refund application is timely, regardless of the need to submit a fresh application due to defects

Icing sugar is classifiable under HSN code '1701 99 90' attracting 12% GST as its essential character is that of sugar

Contravening the GST Act results in both civil and criminal action, not in the suspension of GST registration.