Case Laws

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

Notified Area Authority, Vapi, does not qualify as either a "local authority" or a "governmental authority"

While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments

Mango pulp would attract a GST rate of 12% from 1st July 2017

Extraordinary jurisdiction under Article 226 of the Constitution cannot be invoked when alternate remedies have not been availed within the stipulated period

Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)

Liability imposed on the taxpayer without taking into consideration documents on record such as the GSTR 9C. Matter remanded for fresh consideration.

Unless there was evidence of intentional wrongdoing on their part, directors should not be held personally liable for the debts of the company

Proviso to Section 78 could only be invoked with proper reasons recorded in writing

Taxpayer is under an obligation to monitor the GST portal on an ongoing basis