Case Laws

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Show cause notice be issued prior to any demands for refund recovery

Supply of frozen meat to hospitality sector attracts GST due to non-compliance with labelling and sales methodology

Demands cannot be higher than what is specified in the notice

Refunds cannot be credited to Electronic Credit Ledger of a closed business

GST Applicable to Construction Services Despite Pre-GST Agreement

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

"Sada tambaku pre-mixed with lime" are classified under HSN '2403 99 10' attracting 28% GST and Compensation Cess