Case Laws

Housekeeping, security, and maintenance services provided to government hospitals exempt

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

GST Interest Quashed: Tax Paid via Electronic Cash Ledger Before Return Due Date

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

Assignment of leasehold rights of land and the sale of buildings, including machinery and equipment qualify as taxable events under GST

SCN sent by email is valid despite upload under wrong tab on the portal