Case Laws

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

Taxpayer reply not needed when all necessary details and records are available with the department

GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel

Interstate Transfer of CGST and IGST Credit Allowed on Company Merger

Demo Samples are Not 'Physicians' Samples,' ITC Reversal Not Required

GST Demand on Voucher Trading Quashed

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST. AAR ruling upheld.

GST Order Issued Against a Deceased Person is 'Non-est in Law'

"Bunching" of GST Show Cause Notices Across Multiple Financial Years Struck Down

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.