Case Laws

No restriction that an application for advance ruling can be made only by a supplier

ITC disallowed due to cancellation of suppliers' registration: Matter remanded for fresh consideration

Scrutiny of returns and the issuance of notice in Form ASMT-10 do not constitute a mandatory pre-requisite for adjudication

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

GST registration cancellation order cannot be vague/cryptic

Order passed subsequent to demise of registered tax payer, is unenforceable

Appeal rejected due to incomplete fee payment

Applicant must have a specific maintenance contract to qualify as a MRO service provider

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%