Case Laws

Challenge to Show Cause Notice for Registration Cancellation Not Sustained if Charges Understood

Impugned Order Quashed for Not Satisfying Section 161 of CGST Act Requirements

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Delay in Input Tax Credit Appeal Condoned; Appellate Authority Directed to Hear Merits

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy

Appellate Order Set Aside Where Authorizing Officer Judged Own Case, Violating Natural Justice.

Operation and Management of Government Health Centres Liable to GST, Not Exempt as Healthcare or Pure Services

Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order