Case Laws

GST claims barred after resolution plan approval by the NCLT

GST demand upheld despite procedural lapse in show cause notice

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

ITC Demand quashed Over Procedural Lapses and Unacknowledged Reversal

Complete bank account attachment during adjudication proceedings of GST evasion is unjustified.

GST law does not permit waiver of the pre-deposit u/s 107(6)

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought