Case Laws

No GST on export freight

Cancellation of registration amounts to a capital punishment especially for small traders

Export of processed frozen shrimps, whether packed in printed or plain pouches/boxes inside master cartons, attracts GST

Appeal cannot be rejected for non/delayed submission of certified copy of uploaded order

Supplies facilitated through mobile-based digital platform "Vyayshay" fall under the scope of Section 9(5) of the CGST Act

Order arising out of discrepancy between GSTR-1 and GSTR-3B returns: Matter sent for re-consideration

GSTR-3B and GSTR 2A/2B mismatch due to ITC claimed in Respect of Customs Duty: Order quashed with Condition

Entry fee collected from devotees by a temple trust is covered under charitable activities relating to advancement of religion, hence not taxable

Clear float glass is to be classified under tariff sub-heading '7005 2990'

Upon issuance of an order in Form ASMT-12 recording that no further action is required, the continuation of proceedings culminating in a fresh assessment order is unsustainable