Case Laws

GST is applicable on the fees collected from nurses and psychologists for imparting practical training

Tree Pruners are exempt from GST

Advance ruling cannot be given on questions related to completed supplies on which self-assessed tax had already been discharged

Registration cancellation set aside so as to allow the petitioner to file a detailed response to the SCN

Delay of 56 days beyond the condonable period in filing appeal condoned due to ill-health of the taxpayer

Intention to evade tax is essential for invoking penal provisions under Section 129

Central authorities cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

Taxpayer is entitled to the materials on the basis of which the show cause notices have been issued

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention

Presence of mens rea for evasion of tax is a sine qua non for imposition of penalty under section 129