Case Laws

GST Registration Cancellation upheld as the taxpayer did not actually exist at the declared business address

No rule restricting individuals from outside a state from registering in the state

Penalties u/s 129 cannot be applied just because incorrect place of shipment is mentioned in the e-way bill

Condonation of delay in filing appeal beyond 4 months allowed

Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

Providing transportation directly to students and not to the school attracts GST

Delay in filing appeal condoned

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax

Penalties should not be imposed when input tax credit has not been utilized