Case Laws

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Assignment of leasehold rights does not constitute a taxable supply of goods or services

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.