Case Laws

Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside

Delayed Application for GST Registration Cancellation Revocation Must Be Considered by Authority

Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value

Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

Recovery of Differential GST Deferred Pending Government Reimbursement for Enhanced Tax Rate

Contractor's GST Refund Claim for Sanitation Work Allowed; Order Rejecting Claim Quashed

Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable

Statutory Affiliation Fees Collected by University Exempt from GST Levy

Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing