Case Laws

Outdoor Catering Services are Mandatorily Taxed at 5% Without ITC, Not 18% With ITC

Arrest Stayed in GST Evasion Case Lacking Commissioner Sanction Under Section 132(6)

Timber Sale Completed Pre-GST Liable to Old Tax Regime, Contract Terms Prevail

Online Training Services Classifiable as Commercial Training and Coaching, Attracting GST

Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure

Show Cause Notice U/s 74 Fatally Defective For Absence of Specific Allegations of Fraud, Willful Misstatement, or Suppression of Facts

Advance Ruling Application on Member Transactions and Mutuality Doctrine Held Inadmissible

Attachment of Taxpayer's Bank Account Vacated Subject to Non-Payment to Supplier During Dispute Resolution

Ex-parte GST Assessment Set-Aside for Improper Notice Service and Denial of Personal Hearing

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process