Case Laws

Section 4 of the IGST Act creates an automatic cross-empowerment

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

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

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

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

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

Registration Cancellation Overturned Due to Unreasoned Order

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

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

No ITC on import of sample drugs (free of cost) intended for clinical trials