Case Laws

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

ITC disallowed due to cancellation of suppliers' registration: 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

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

GST registration cancellation order cannot be vague/cryptic

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

Order passed subsequent to demise of registered tax payer, is unenforceable

Appeal rejected due to incomplete fee payment

Applicant must have a specific maintenance contract to qualify as a MRO service provider

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%