Case Laws

No GST on export freight

Section 122(1A) is applicable to taxable persons and does not encompass employees

No GST under RCM for export freight on FOB basis shipments

Cancellation of registration amounts to a capital punishment especially for small traders

Export of processed frozen shrimps, whether packed in printed or plain pouches/boxes inside master cartons, attracts GST

Supplies facilitated through mobile-based digital platform "Vyayshay" fall under the scope of Section 9(5) of the CGST Act

Appeal cannot be rejected for non/delayed submission of certified copy of uploaded order

GSTR-3B and GSTR 2A/2B mismatch due to ITC claimed in Respect of Customs Duty: Order quashed with Condition

Order arising out of discrepancy between GSTR-1 and GSTR-3B returns: Matter sent for re-consideration

Entry fee collected from devotees by a temple trust is covered under charitable activities relating to advancement of religion, hence not taxable