Case Laws

GST Applicable to Construction Services Despite Pre-GST Agreement

Refunds cannot be credited to Electronic Credit Ledger of a closed business

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

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

GST Registration Cancellation Without Proper Notice or Hearing is Unjustifiable and Set Aside

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

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

Registration Cancellation Overturned Due to Unreasoned Order