Case Laws

Garnishee Notices Issued Prematurely for Tax Recovery Based on Credit Note Discrepancy Quashed

Precast Construction Company Needs GST Registration in Other States for Fixed Establishments

Advance Ruling Application Seeking Refund Clarity Inadmissible Under Section 97(2) of CGST Act

Input Tax Credit Available for Ancillary Expenses in Used Car Business Under Margin Scheme

Restoration of GST Registration Permitted on Payment of Outstanding Dues and Filing Returns

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.

GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails

Mud Engineering Services with Chemical Supply Constitute Composite Supply Under GST

GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud

GST Registration Cancellation Revoked Due to Petitioner's Genuine Illness Preventing Return Filing