Case Laws

Cancellation of GST registration does NOT prevent subsequent tax recovery

Interest payable when amount not refunded within 60 days from the date of original application

Dismissal of Appeal for Non-Payment of Pre-Deposit Upheld

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Typographical or technical error in refund form should not be a reason to deny the refund

Detention Order for Expired E-way Bill Quashed when New Bill Produced Pre-Seizure

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

Cotton Seed Cattle Feed Not Exempt as Prepared Fodder; Taxable as Oil-cake Residue