Case Laws

Bunching of Show Cause Notices for Multiple Financial Years Impermissible under GST Act

GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice

Circulars Cannot Retrospectively Curtail Accrued Right to GST Refund for Inverted Duty Structure

GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order

Sharbat Rooh Afza Classifies as Fruit Drink under UPVAT Act, Taxable at 4%

Recovery of Differential GST Deferred Pending Government Reimbursement for Enhanced Tax Rate

Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value

Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside

Contractor's GST Refund Claim for Sanitation Work Allowed; Order Rejecting Claim Quashed

Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST