Case Laws

GSTR-3B and GSTR 2A/2B mismatch due to ITC claimed in Respect of Customs Duty: Order quashed with Condition

Supplies facilitated through mobile-based digital platform "Vyayshay" fall under the scope of Section 9(5) of the CGST Act

Entry fee collected from devotees by a temple trust is covered under charitable activities relating to advancement of religion, hence not taxable

Clear float glass is to be classified under tariff sub-heading '7005 2990'

Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in a fresh assessment order is unsustainable

Without formal notifications for cross-empowerment, counterparts’ actions lack jurisdiction

Eligibility for the composition scheme must be determined before issuing a notice to determine tax liability u/s 73(1)

Retrospective cancellation of registration should be based on objective criteria and cannot be done mechanically

Directors of a dissolved company are not liable for GST liabilities determined after the company’s dissolution

State GST department's demand Order quashed amid parallel proceedings