Case Laws

Dismissal of Appeal for Non-Payment of Pre-Deposit Upheld

Detention Order for Expired E-way Bill Quashed when New Bill Produced Pre-Seizure

Typographical or technical error in refund form should not be a reason to deny the refund

Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)

Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC

"Three months" in Section 73(2) of the CGST Act refers to three calendar months, not 90 days

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

"Parts of Car Seats" Taxable at 18% GST, Not 28%

GST Rate for Artificial Turf is 12% on Pure Supply and 18% on Works Contract

Demand Against Deceased Proprietor: Legal Heir to file a statutory appeal u/s 107