Case Laws

Paper Bags Fall Under 18% GST Slab, Not 5% Concessional Rate

Biodegradable Bags Classified Under HSN 39232990 Attract 5% GST Subject to Actual Biodegradability

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside

Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

Assessment Order Without Officer's Signature Deemed Invalid and Ineffectively Served

GST Demands Prior to Final Resolution Plan Approval are Extinguished on a Clean Slate