Case Laws

GST Summons Proceedings Can Be Videographed, Advocate Allowed at Visible Distance Due to Petitioner's Health

Precast Construction Company Needs GST Registration in Other States for Fixed Establishments

Input Tax Credit Available for Ancillary Expenses in Used Car Business Under Margin Scheme

Advance Ruling Application Seeking Refund Clarity Inadmissible Under Section 97(2) of CGST Act

GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud

GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails

GST Registration Cancellation Revoked Due to Petitioner's Genuine Illness Preventing Return Filing

Mud Engineering Services with Chemical Supply Constitute Composite Supply Under GST

RWA Charges for Water, Electricity, Corpus Fund, and Community Centre are Taxable Services

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.