Case Laws

Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.

Pure Labour Contracts for Single Residential Units are Exempt from GST

Unbranded Goods with Generic Graphics and Corporate Name Exempt from GST; Extended Limitation Not Invokable

Assignment of Long-Term Leasehold Rights in GIDC Land Not Subject to GST

Assessee Can File Single Appeal Against Adjudication Order Despite Bifurcated Demand Notices

GST Refund Rejection Set Aside for Non-Compliance with Rule 92(3) Hearing Mandate

Transactions in Vouchers Not Supply of Goods or Services for GST Levy; Commission Alone Taxable

Manual Application for Revocation of Cancelled GST Registration Allowed

Advance Ruling Authority must reconsider 'supply' and exemption for land conversion fees

Concessional GST Rate Not Applicable for Supplies to Third-Party Manufacturer for Export. AAAR ruling upheld.