Case Laws

Dual GST Treatment Permissible for Pre-Manufactured and Prepared Food Items at Same Outlet

Order-in-Original Quashed for Denial of Effective Hearing and Undue Haste

Zero-Rated Supply 'Authorized Operations' Requirement Not Applicable to Pre-October 2023 Transactions

Biodegradable Bags are Taxable at 5% if Certified as Biodegradable

Composite Show Cause Notice Combining Multiple Sections and Periods Prima Facie Not Sustainable

Outdoor Catering Services are Mandatorily Taxed at 5% Without ITC, Not 18% With ITC

Arrest Stayed in GST Evasion Case Lacking Commissioner Sanction Under Section 132(6)

Online Training Services Classifiable as Commercial Training and Coaching, Attracting GST

Timber Sale Completed Pre-GST Liable to Old Tax Regime, Contract Terms Prevail

Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure