Case Laws

GST order set-aside for breach of principles of natural justice

GST Order remanded with 10% disputed GST payment condition

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH '5911 10 00' attracting 12% GST. AAR ruling set-aside

Registration restored on the condition that all the pending returns are filed

Late Fee for delayed submission of annual returns to be reconsidered

No explicit prohibition barring the taxpayer from filing a return from a different state and transferring credit under Section 140

Notification 4/2019-Integrated Tax is not applicable to the agrochemical services sector

Order set aside as SCN was placed under wrong category on GST portal

Taxpayer given opportunity to submit further documentation to substantiate the ITC claims

Date of filing an online appeal will be considered as the date of filing a GST appeal for limitation purpose