Case Laws

Reasons for rejection of GST Refund must be mandatorily disclosed

Show cause notice cancelling registration must outline the factual backdrop enabling a party to respond effectively

Blacklisting has severe repercussions, hence giving a show-cause notice is a must before such an order is made

Overlooking crucial aspects of the taxpayer’s reply and annexed documents renders the order unsustainable

Services for screening tests and accreditation of medical institutions are not exempt

Insulating bare M.S. pipes using PU foam and PE film/HDPE jackets falls under SAC '9988 73'

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

Cancellation with retrospective effect must entail proper justification

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal