Case Laws

Unbranded Goods with Generic Graphics and Corporate Name Exempt from GST; Extended Limitation Not Invokable

Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.

Used Car Dealers Eligible for Margin Scheme Valuation Under Rule 32(5) and Notification 8/2018 - CT(R)

GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues

Pure Labour Contracts for Single Residential Units are Exempt from GST

Assessee Can File Single Appeal Against Adjudication Order Despite Bifurcated Demand Notices

Manual Application for Revocation of Cancelled GST Registration Allowed

Transactions in Vouchers Not Supply of Goods or Services for GST Levy; Commission Alone Taxable

GST Refund Rejection Set Aside for Non-Compliance with Rule 92(3) Hearing Mandate

GST Adjudication Not to Rely on Seized Documents Whose Originals Are Missing