Case Laws

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

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

Interest on Delayed GST Refunds under Section 56 Is Automatic and Statutory

Demand Against Deceased Proprietor: Legal Heir to file a statutory appeal u/s 107

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

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

"Cake Gel" is classifiable under HSN code '2106 90 99' & attracts 18% GST

Online Training Services Under NSDC Scheme are Exempt from GST

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