Case Laws

Penalty quashed as the petitioner was not in a position to ask for renewal of e-way bill

Order was made available in the common portal is sufficient service. Service methods listed in Section 169 are not mutually exclusive

Before 15.10.2020 , Part A of FORM GST DRC-01A is required to be issued before issuance of any SCN

No ground to interfere in an appeal dismissed on the ground of limitation

12% GST on Salted and flavored Potato Chips, Sing Bhujiya, Chana Daal under HSN '2106 90 99'

GST is payable on forest permit fee on reverse charge basis. AAR ruling upheld

Activity of Afforestation carried out by the applicant as charitable organization is exempted from GST

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply".

'Treated Water' obtained from CETP (Common Effluent Treatment Plant) is classifiable under HSN 2201 attracting 18% GST