Case Laws

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Honey Bee Feed falls under HSN '1702 90' attracting 18% GST

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice

Registration cannot be cancelled with retrospective effect mechanically

Department must consider detailed reply by the taxpayer before passing an order: Re-adjudication ordered

Application of reduced tax rate on inputs used for constructing warships and submarines

Advance ruling application rejected due to ongoing audit proceedings

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST