Case Laws

GST registration restored with Conditions

Taxpayer should utilize the appeal provisions

Order rejecting IGST refund without giving any reasons set aside

Transporters are not obligated to strictly adhere to route maps specified in consignment documents

Asian GPR Multiplex guilty of profiteering for failure to pass on the benefits of reduced GST rates on movie tickets to customers

Order quashed as the taxpayer was not given the opportunity of personal hearing

Inability to produce invoices for verification due to COVID: Matter remanded to the authorities for fresh consideration

Activity of transport of machinery from JNPT to taxpayer’s own factory would not constitute supply u/s 7

Value of Deposit Contribution Works under the 'Self Execution Schemes'

Circular issued by CBIC would be applicable to Central GST officers only unless the said circular is adopted by the State Government