Case Laws

GST demand set-aside & remanded for reconsideration

AAR cannot give ruling on issues that are sub-judice or beyond the jurisdiction of the authority

No GST on the nominal charges deducted from employees’ salaries for canteen services

Registration Cancellation without reason is unjustified

Registration restored as the order of cancellation of registration is cryptic

Proceedings cannot be initiated against a company that has ceased to exist due to amalgamation

GSTR7 and 3B mismatch: Re­consideration ordered as the taxpayer is unaware of the regulations

Proceedings not invalid if SCN/Order is not uploaded on the portal as long as alternative methods of serving notice(Sec 169) are followed

Petitioner cannot be deprived of the stay benefit, due to non- constitution of the Tribunal

GST on advance payments and the divisibility of turnkey contracts