Case Laws

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Registration cannot be cancelled with retrospective effect mechanically

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice

Department must consider detailed reply by the taxpayer before passing an order: Re-adjudication ordered

Application of reduced tax rate on inputs used for constructing warships and submarines

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST

Advance ruling application rejected due to ongoing audit proceedings

Transportation of coal within the mining area would be classified under SAC 9966, attracting GST at a rate of 12%