Case Laws

Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication

GST Council to reconsider the exclusion of small-scale ice cream manufacturers from the benefit of Section 10(1) of the GST Act (Composition Levy)

Challenge to the provisions of the 101st Constitutional Amendment regarding the enactment of GST laws dismissed

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

No GST under RCM for export freight on FOB basis shipments

No GST on export freight

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

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