Case Laws

'Geo-Membrane for Water Proof Lining' is classified as a textile laminated with plastic under HSN '5911 10 00'

Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings

Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Ruling on Tapioca Flour stands, No Rectification.

Invoking Section 74 necessitates a clear demonstration of fraud or willful misstatement

GST Recovery on Highway Annuities stayed

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC

Separate adjudication orders for each financial year are essential under the CGST Act

Pre-Decisional Hearing mandatory before blocking the electronic credit ledger