Case Laws

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.

Supply of Medicines and Consumables to In-patients by Hospital Pharmacy Exempt from GST

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Condonation of Delay Rejection Without Proper Speaking Order Held Unsustainable

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

E-commerce Logistics and Delivery Services Not Goods Transport Agency for GST Exemption. AAR ruling set-aside

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default