Case Laws

Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside

No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ

ISDs have a right to transition ITC under the CGST Act

Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator

Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance

Taxability of Corporate Guarantees Provided by Holding Companies to Subsidiaries: No coercive action till the matter is decided by the court

CGST Act does not require the transporter to carry the original tax invoice, but rather the duplicate copy

Department obligated to consider extension of Personal Hearing requests

Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication

System generated orders without application of mind cannot be used to cancel registrations