Case Laws

Typographical or technical error in refund form should not be a reason to deny the refund

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

"Parts of Car Seats" Taxable at 18% GST, Not 28%

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

Interest on Delayed GST Refunds under Section 56 Is Automatic and Statutory

"Cake Gel" is classifiable under HSN code '2106 90 99' & attracts 18% GST

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

Demand Against Deceased Proprietor: Legal Heir to file a statutory appeal u/s 107