Case Laws

Delayed Application for GST Registration Cancellation Revocation Must Be Considered by Authority

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

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

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

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

Statutory Affiliation Fees Collected by University Exempt from GST Levy

Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable

Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing

Appellate Authority Cannot Dismiss Manual Appeal on Technical Grounds After Hearing Merits

Coerced Tax Deposits Before Adjudication Cannot Be Treated as Voluntary Payments