Case Laws

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

No rule restricting individuals from outside a state from registering in the state

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Penalties u/s 129 cannot be applied just because incorrect place of shipment is mentioned in the e-way bill

Condonation of delay in filing appeal beyond 4 months allowed

Providing transportation directly to students and not to the school attracts GST

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax