Case Laws

Taxpayers whose registrations have been cancelled may apply for fresh registration if they meet certain eligibility criteria

Solar power project is a 'composite supply' and a moveable property, attracting 5% GST

Advance ruling application dismissed due to pending DGGI investigations. AAR ruling upheld.

Showcause Notices Against Online Gaming Companies stayed

Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration

Application not admissible if the issue is under investigation. AAR ruling upheld.

Cancellation of registration to be revoked upon payment of outstanding dues

Passing an attachment order despite pending appeal is not justified

GST Registration cancellation quashed as grounds in order differed from SCN

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees