Case Laws

Detention Order for Expired E-way Bill Quashed when New Bill Produced Pre-Seizure

Typographical or technical error in refund form should not be a reason to deny the refund

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

Cotton Seed Cattle Feed Not Exempt as Prepared Fodder; Taxable as Oil-cake Residue